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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat)
Hayu Mas Wrespatiningsih
Universitas Pendidikan Nasional
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Journal : JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

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Praktik Green Banking dalam Memediasi Pengaruh Corporate Social Responsibility terhadap Kinerja Perusahaan Perbankan Hayu Mas Wrespatiningsih; Luh Putu Mahyuni
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p29-44

Abstract

A company must pay attention to the surrounding environment so that the activities carried out by the company do not have a negative impact on the surrounding environment. This research aims to provide empirical evidence of the role of green banking practices in mediating the effect of corporate social responsibility (CSR) on the performance of banking companies. This research was conducted on banking companies listed on the IDX for the period 2018 to 2020. This research is included in quantitative research with the type of data used being secondary data. Data was collected by the documentation method. The population of this research is all banking companies listed on the IDX for the period 2018 to 2020 totalling 44 companies. The data were then analyzed using path analysis techniques. This study provides empirical evidence that CSR has a significant positive effect on green banking practices, but this study did not succeed in obtaining a significant effect of CSR on the performance of banking companies. The performance of banking companies is significantly affected by green banking practices. This study also finds that green banking practices are not significantly able to mediate the effect of CSR on the performance of banking companies
Co-Authors Adie Wahyudi Oktavia Gama Dewa Ayu Putu Adhiya Garini Putri Mahyuni, Luh Putu