Pengaruh Implementasi Green Banking, Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Perbankan yang terdaftar di BEI
Abstract views:
2951
PDF downloads:
3901
Abstract
This study aims to examine the effect of green banking implementation, disclosure of corporate social responsibility on firm value in banking companies listed on the IDX. In this study, implementation of green banking is measured by the presence or absence of policies on provision of environmentally sound lending, disclosure of corporate social responsibility is measured by the number of disclosures of company public information is divided by indicators based on GRI-G4, and company value is measured by the Tobin's Q model. The population in this study is banking companies listed on the Indonesia Stock Exchange in 2017–2019.
The research sample data was determined based on the purposive sampling method, to obtain a sample of 109 samples consisting of 36 companies for 2017 and 2018 and 37 companies for 2019. Data analysis techniques used multiple linear regression analysis with firm value as the dependent variable, and green banking implementation, disclosure of corporate social responsibility as an independent variable. Based on the test results, it was found that the green banking implementation variable had a negative effect on firm value. Meanwhile, the variable of Corporate Social Responsibility disclosure has no effect on firm value.
References
Ardimas, Wahyu dan Wardoyo (2014). Pengaruh Kinerja Keuangan dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Bank Go Public yang Terdaftar di BEI, Benefit Jurnal Manajemen dan Bisnis. Volume 18 No.1 Hlm. 57-66.
Bahl, S. (2012). The Role of Green Banking in Sustainable Growth. International Journal of Marketing, Financial Services & Management Research, Vol. 1 No. 2, 27-35.
Ernawan, Erni R. 2007. Bussiness Ethnics. Bandung: Alfabeta, CV.
Freeman, R. Edward., McVea, J. (2001). “A Stokeholder Approach to Strategic Management”. Darden Business School Working Paper.
Freeman, R. Edward. (2000). “Business Ethics at the Millenium”. Business Ethics Quarterly
Freeman, R. Edward. (1983). “Stockholders and Stakeholders: A New Perspective on Corporate Governance”. California Management Review.
Frost, G and Wilmshurst, T. (2000). The Adoption of Environmental-Related Management Accounting: An Analysis of Corporate Environmental Sensitivity. Accounting Forum 24.
Ghozali, Imam. 2013. Aplikasi Analisis Multivariete Dengan Program SPSS (Edisi 7). Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam., Chariri, Anis. (2007). Teori Akuntansi. Edisi 4. Universitas Diponegoro. Semarang.
Global Reporting Initiative. 2018. Global reporting.org
Grey, et Al. (1995). Corporate Social and Environment Reporting: A Review of. Literature and a Longitudinal Study of UK Disclosure. Accounting, Auditing and Accountability Journal.
Guthire, J. and Parker, L.D. (1989). Corporate Social Reporting A Rebuttal of Legitimacy Theory. Accounting and Business research Vol. 19.
Handajani, Lilik., Rifai, Ahmad., Husnan, L. Hamdani (2019). Kajian Tentang Inisiasi Praktik Green Banking Pada Bank BUMN, Jurnal Economia, Vol 15 No.1 Hal 1-16.
Handoko, Yuanita, 2010. Pengaruh kinerja keuangan terhadap nilai perusahaan dengan pengungkapan Corporate Social Responsibility dan Good Corporate Governance sebagai Variabel Pemoderasi. Jurnal Akuntansi, hal 1-15.
Ho, L.J. dan Taylor, M.E. (2007). “An Empirical Analysis of Triple Bottom-Line Reporting and its Determinants: Evidance from the Unites States and Japan”. Journal of International Financial and Accounting Vol. 18.
James L. Gibson, dkk. Manajemen jilid 1 (Jakarta: Erlangga, 1996) hlm 105-108
Maramis, Nicholas. (2013). Tanggung Jawab Perbankan Dalam Penegakan Green Banking mengenai Kebijakan Kredit. Lex Et Socieatis, Vol. IV
Maulida, KA., Adam, H. (2012). “Faktor-Faktor yang Mempengaruhi Pengungkapan Sustainability Performance”. Jurnal Ilmiah Universitas Brawijaya.
McWilliams, Abigail & Siegel, Donald. (2001). Corporate Social Responsibilities: A Theory of the Firm Perspective. The Academy of Management Reviews, vol. 26, p. 117-127.
Noerirawan, M.R. (2012). Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Nilai Perusahaan. Diponegoro Journal of Accounting.
O’Donovan. (2000). Environmental Disclosure in the Annual Reports: Extending the Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing and Accountability Journal.
Omika Dewi, I Gusti Agung (2017). “Corporate Social Responsibility, Green Banking, and Going Concern on Banking Company in Indonesia Stock Exchange”. International Journal of Social Sciences and Humanities (IJSSH) Vol 1 No 3 Hal 118 – 134.
Pflieger, Juli et.al. 2005. The contribution of life cycle assessment to global sustainability reporting of Organization. Management of Environmental. Vol. 16, No. 2.
Ratnasari, Tria (2017). Model Integrasi untuk mengukur Dampak dari Green Banking dan Kinerja Keuangan Terhadap Profitabilitas Bank.
Sahoo, B.P., Singh, A., & Jain, N. (2016). Green Banking in India: Problems and Prospects. International Journal of Research-Granthaalayah, 4(8), 92-99.
Sahoo, P dan Nayak, BP. (2008). Green Banking in India. The Indian Economic Journal: The Quarterly Journal of The Indian Economic Association Vol. 55
Saravanaselvi, C., & Sangeetha, G. (2016). Green Banking in India. Primax International Journal of Commerce and Management Research, Vol IV (Issue 3), 119-121.
Scholtens, B. (2008). A Note on the Interaction between Corporate Social Responsibility. Ecological Economics, 68, 46-55
Sjahdeini, Sutan Remy. (1998). Pertimbangan Aspek Lingkungan Hidup Dalam Pemberian Kredit Oleh Bank. Universitas Airlangga. Surabaya.
Smithers, Andrew dan Wright, Stephen., (2007), Valuing Wall Street, McGraw Hill.
Suchman, M.C. (1995). Managing legitimacy: Strategic and Institutional approaches. Academy of Management Review.
Thombre, K.A. (2011). The New Face of Banking: Green Banking. Indian Streams Research Journal Vol. I
Wardhani R.S., 2013. Pengaruh CSR Disclosure Terhadp Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening
Yadav, S., & Viswanadham, B. K. (2016). Green banking in India: An inovative initiative for sustainable development. International Journal of Academic Research, Vol 3(Issue 3 (1)), 88-96.
Yulius, Christiawan dan tarigan, Josua. Kepemilikan Manajerial: Kebijakan Hutang, Kinerja dan Nilai Perusahaan. Jurnal Akuntansi dan Keuangan, Vol. 9.
Peraturan Bank Indonesia (PBI) Nomor 14/15/PBI/2012 tentang Penilaian Kualitas Aset Bank Umum, Jakarta.
Peraturan Otoritas Jasa Keuangan (POJK) Nomor. 51/POJK.03/2017 mengenai: Keuangan Berkelanjutan, Jakarta.
https://www.infid.org/news/read/indeks-investasi-hijau-untuk-perbankan-berkelanjutan
Authors who publish in Portfolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
1.png)
