The Influence of Corporate Social Responsibility on Company Performance: The Moderating Role of Green Banking and Bank Health
DOI:
https://doi.org/10.38035/jafm.v7i4.3957Keywords:
Corporate Social Responsibility, Firm Performance, Green Banking, Bank Soundness, Moderated Regression AnalysisAbstract
This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR) on firm performance, as well as to investigate the moderating role of green banking and bank soundness in this relationship. The study focuses on the banking sector. A quantitative approach was employed using secondary data collected from annual and sustainability reports of banking institutions. The data were analyzed using Moderated Regression Analysis (MRA). The empirical results indicate that CSR has a positive effect on firm performance. Furthermore, green banking and bank soundness significantly moderate the relationship between CSR and firm performance. These findings provide practical implications for banking management to integrate environmental practices and maintain bank soundness to enhance corporate performance and sustainable value creation.
References
Adiputra, I. M. P., Martani, D., & Martadinata, I. P. H. (2019). The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. Journal of Economics, Business, & Accountancy Ventura, 22(2), 237–247. https://doi.org/10.14414/jebav.v22i2.1295
Adita, S., Irmadariyani, R., & Shulthoni, M. (2021). Pengaruh Pengungkapan Shari’Ah Corporate Social Responsibility Terhadap Kinerja Keuangan. Jurnal Akuntansi Universitas Jember, https://doi.org/10.19184/jauj.v19i1.23511 19(1), 47.
Aldama, R. A., Herwiyanti, E., & Srirejeki, K. (2021). Peran Mediasi Reputasi Pada Hubungan Pengungkapan Csr Terhadap Profitabilitas Bank Di Asean Dari Perspektif Green Banking. Jurnal Bisnis Dan Akuntansi, 23(1), 49–64.
Ali, Y., & Khalid, H. (2025). Green banking policies and sustainable performance: unraveling the mediating role of GC and EP. AIMS Environmental Science, 12(5), 744–769. https://doi.org/10.3934/environsci.2025033
Amanatun, N. N. N. (2022). Pengaruh Islamic Social Responsibility, Intellectual Capital, Sertifikat Bank Indonesia Syariah Dan Tingkat Bagi Hasil Terhadap Kinerja Keuangan Bank Syariah Di Indonesia Tahun 2016-2020. UIN Raden Intan Lampung.
Amelia, I., Kurniawan, M., & Nurmalia, G. (2024). The Influence of Zakat on Financial Performance (SCnP Model) with Islamic Corporate Social Responsibility as a Moderating Variable. KnE Social Sciences, 2024(21), 748767. https://doi.org/10.18502/kss.v9i16.16286
An, X., Ding, Y., & Wang, Y. (2023). Green credit and bank risk: Does corporate social responsibility matter? Finance Research Letters, 58(PA), 104349. https://doi.org/10.1016/j.frl.2023.104349
Anggarsini, N. W., & Suprasto, H. B. (2018). Pengaruh Tingkat Kesehatan Bank dan Corporate Social Responsibility pada Nilai Perusahaan Perbankan. EJurnal Akuntansi, 25, 1308. https://doi.org/10.24843/eja.2018.v25.i02.p19
Anggraini, F., Puttri, D., Septriani, W., & Zefriyenni. (2021). Peranan Intellectual Capital sebagai Mediasi antara Corporate Social Responsibility dan Kinerja Perusahaan Perbankan. Jurnal https://doi.org/10.35134/ekobistek.v9i2.79 Ekobistek, 9(2), 22–31.
Ardy, Dama Yanti, L., & Oktari, Y. (2022). Keterkaitan Good Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan. ECoBuss, 4(41), 582–593.
Athira, R. (2023). Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode Rgec Pada Bank Umum Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021. Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) 2023, 1(3), https://jurnal.untan.ac.id/index.php/ejafe/article/view/62774 49–60.
Atmadja, A. T., & Saputra, K. A. K. (2018). Determinant factors influencing the accountability of village financial management. Academy of Strategic Management Journal, 17(1).
Awa, H. O., Etim, W., & Ogbonda, E. (2024). Stakeholders, stakeholder theory and Corporate Social Responsibility (CSR). International Journal of Corporate Social Responsibility, 9(1). https://doi.org/10.1186/s40991-024-00094-y
Awatara, I. G. P. D., & Hamdani, A. (2019). Implementasi Investasi Hijau dan Strategi daya Saing Hijau Terhadap Green Banking di Kota Surakarta. Jurnal Presipitasi : Media Komunikasi Dan Pengembangan Teknik Lingkungan, 16(2), 53. https://doi.org/10.14710/presipitasi.v16i2.53-57
Bose, S., Khan, H. Z., Rashid, A., & Islam, S. (2018). What drives green banking disclosure? An institutional and corporate governance perspective. Asia Pacific Journal of Management, 35, 501–527.
Butar-Butar, R. P. (2019). Pengaruh Rasio Kesehatan Bank dan Corporate Social Responsibility Terhadap Kinerja Keuangan Bank yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017. Universitas Sumatera Utara.
Chandra, W., & Sumani, S. (2023). Pengaruh Inovasi Terhadap Profitabilitas Perusahaan Sektor Industri Energi Di Indonesia. Jurnal Akuntansi, 17(1), 5983.
Chasanah, A. T., & Laily, N. (2020). Pengaruh good corporate governance dan corporate social responsibility terhadap kinerja keuangan pada perusahaan food and beverages. Jurnal Ilmu Dan Riset Manajemen, 9(7), 1–20.
Chen, J., Siddik, A. B., Zheng, G. W., Masukujjaman, M., & Bekhzod, S. (2022). The Effect of Green Banking Practices on Banks’ Environmental Performance and Green Financing: An Empirical Study. Energies, 15(4), 1–22. https://doi.org/10.3390/en15041292
Damayanti, Y. (2020). Pengaruh Zakat Dan Islamic Corporate Social Responsibility Terhadap Kinerja Bank Umum Syariah (Studi Pada Perbankan Syariah Yang Terdaftar Di Bank Umum Syariah Periode 2014-2018). Uin Raden Intan Lampung.
Daromes, F. E., Asri, M., & Marco. (2023). Membangun Reputasi Dalam Aktivitas Tanggung Jawab Sosial Perusahaan Dan Dampaknya Terhadap Kinerja Keuangan. Jurnal Akuntansi, 17(1), 135–164.
Darsono, D., Yuniawan, A., Hersugondo, H., & Kusumaningrum, H. (2025). Linking green finance to sustainability performance: the mediating role of CSR and the moderating effect of stakeholder pressures. Journal of Economic and Administrative Sciences. https://doi.org/10.1108/JEAS-04-2025-0221
Devi, N. L. A. A. T., Darmawan, N. A. S., & Atmadja, A. T. (2025). Corporate Social Responsibility Sebagai Pemoderasi: Determinan Efisiensi Investasi. Owner: Riset & Jurnal Akuntansi, 9(3), 1762–1777. https://doi.org/10.33395/owner.v9i3.2733
Elamer, A. A., & Boulhaga, M. (2024). ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices. Corporate Social Responsibility and Environmental Management, 31(4), 3312–3327. https://doi.org/10.1002/csr.2749
Fadil, M. (2021). Pengaruh Sustainability Reporting, Struktur Kepemilikan, Ukuran Perusahaan, Risiko Pembiayaan, Dan Islamic Corporate Social Responsibility Terhadap Kinerja Keuangan Perbankan Syariah 2015-2019. Universitas Islam Indonesia Yogyakarta.
Fahrunisa, R. (2022). Pengaruh Enterprise Risk Management, Corporate Governance, Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global Finance Journal, 38, 45–64. https://doi.org/https://doi.org/10.1016/j.gfj.2017.03.001
Febrianti, P. K. V., Purnamawati, I. G. A., & Darmawan, N. A. S. (2025). The Role of Tax Avoidance and Sustainability Reporting in Mediating the Influence of Board Diversity on Financial Performance. Dinasti International Journal of Economics, Finance & Accounting, https://doi.org/10.38035/dijefa.v6i2.4483 6(2), 1676–1690.
Fiana, F., & Endri, E. (2025). Corporate Social Responsibility and Financial Performance: The Moderating Role of Firm Size. International Journal of Economics and Financial https://doi.org/10.32479/ijefi.18059 Issues , 15(2), 244–251.
Firmansyah, A., & Kartiko, N. D. (2024). Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2312967
Fortuna, S. M., Ridwansyah, & Amelia, M. (2024). Analisis Pengaruh Green Banking Terhadap Kinerja Keuangan Perbankan Syariah. Edunomika, 08(0721), 9.
Freeman, R. E. E., & McVea, J. (2005). A Stakeholder Approach to Strategic 102 Management. SSRN Electronic https://doi.org/10.2139/ssrn.263511 Journal, January 2001.
Freeman, R. E., Harrison, J. S., & Zyglidopoulos, S. (2021). Stakeholder Theory: Concepts and Strategies. Cambridge University Press.
Gazi, M. A. I., Masud, A. Al, Kabir, S. bin, Chaity, N. S., Senathirajah, A. R. bin S., & Rahman, M. K. H. (2024). Impact of Green Banking Practices on Green CSR and Sustainability in Private Commercial Banks: The Mediating Role of Green Financing Activities. Journal of Sustainability Research, 6(4). https://doi.org/10.20900/jsr20240072
Goh, T. S., Elidawati, E., Syawaluddin, S., & Cynthia, C. (2024). Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Green Banking, Likuiditas, Rentabilitas, dan Aktivitas Perusahaan Pada Perusahaan Sektor Perbankan yang Terdaftar di BEI. Owner: Riset & Jurnal Akuntansi, 8(4), 4745–4756. https://doi.org/10.33395/owner.v8i4.2339
Hapsari, P. A. (2023). Analisis Pengaruh Capital Adequacy Ratio, Non Performing Loan, Loan To Deposit Ratio, Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi Studi Kasus pada Perusahaan Subsektor Perbankan . Universitas Mercu Buana Jakarta.
Hardcopf, R., & Dhanorkar, S. (2024). How environmental accidents influence consumer “green” behavior: An econometric analysis. Business Strategy and the Environment, 33(8), https://doi.org/https://doi.org/10.1002/bse.3946 8851–8867.
Hastuti, T., & Kusumadewi, R. K. A. (2023). Pengaruh Green Banking Terhadap Nilai Perusahaan: Peran Pemediasi Efisiensi Bank. Reviu Akuntansi Dan Bisnis Indonesia, 7(2), 380–393. https://doi.org/10.18196/rabin.v7i2.18312
Idayanti, L. N., & Susilawati, S. (2025). Integrating CSR and Corporate Governance through Green Banking to Drive Financial Performance : Empirical Study on Indonesian. International Journal of Multidisciplinary on Science and Management, https://doi.org/10.71141/30485037/V2I4P112 2(4), 103–113.
Idayanti, R., & Hasni, H. (2022). Peran Corporate Social Responsibility dan Good Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan di Indonesia Periode 2014-2019. Amal: Jurnal Ekonomi Syariah, 4(01).
Imam Ghozali. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS19. Badan Penerbit Universitas Diponegoro.
Jaelani, A., & Purwanti, W. (2022). Pengaruh Tingkat Kesehatan Bank Dengan Metode Risk Based Bank Rating (RBBR) Terhadap Kinerja Keuangan (Studi Pada Bank Umum Kategori BUKU 3 Periode Tahun 2018-2020). ADI Bisnis 103 Digital Interdisiplin https://doi.org/10.34306/abdi.v3i1.723 Jurnal, 3(1), 30–41.
Khoirunnisa, I. P., Anggraini, N., & Suprapto, F. M. (2024). Pengaruh GCG, CSR, dan Kredit Hijau Terhadap Kinerja Keuangan Bank. Akuntansi Pajak Dan Kebijakan Ekonomi Digital, https://doi.org/10.61132/apke.v1i4.491 1(4), 42–54.
Khomsatun, S., Aryani, H. F., & Pramesti, A. I. (2025). Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi. Owner: Riset & Jurnal Akuntansi, 9(1), 117–129. https://doi.org/10.33395/owner.v9i1.2578
Kourula, A., Pisani, N., & Kolk, A. (2017). Corporate Sustainability and Inclusive Development: Highlights from International Business and Management Research. Current Opinion in https://doi.org/10.1016/j.cosust.2017.01.003 Environmental Sustainability.
Kuata, B. L. (2022). Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan, Stabilitas Keuangan, dan Inklusi Keuangan (Studi pada Perusahaan Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). Universitas Jenderal Soedirman. Kweeswara,
C. O., & Irawan, J. F. P. (2023). Green Banking, Kesehatan Bank dan Profitabilitas dengan Corporate Social Responsibility sebagai Variabel Moderasi. E-Jurnal Akuntansi, https://doi.org/10.24843/EJA.2023.v33.i04.p07 33(4).
Lalon, R. M., Faruk, M. O., & Amir, K. Bin. (2025). Investigating the impact of green banking initiatives on bank performance: empirical evidence from emerging economy. Discover https://doi.org/10.1007/s43621-025-01279-6 Sustainability, 6(1).
Leonardo, A., & Ratmono, D. (2023). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Dengan Kualitas Audit Sebagai Moderasi. Diponegoro Journal of Accounting, 12(4), 1–12. http://ejournals1.undip.ac.id/index.php/accounting
Lestari, N. A. D., Sastri, I. I. D. A. M. M., & Datrini, L. K. (2026). The Influence of Green Banking and Corporate Social Responsibility on Financial Performance. International Journal of Islamic Business and Management Review, 6(1), 64–72. https://doi.org/https://doi.org/10.54099/ijibmr.v6i1.1792
Journal Mahajan, R., Lim, W. M., Sareen, M., Kumar, S., & Panwar, R. (2023). Stakeholder theory. of Business Research, https://doi.org/10.1016/j.jbusres.2023.114104 166(June), 114104.
Mahardika, T., & Susanti, D. (2025). Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan dengan Green Credit sebagai Variabel Moderasi. 104 Jurnal Pendidikan, Akuntansi Dan Keuangan, 8(2), 141–157. https://doi.org/10.56444/transformasi.v3i3.1899
Meilani, W. (2023). Pengaruh Green Banking Terhadap Profitabilitas (Studi Pada Bank Umum Syariah di Indonesia Tahun 2017-2020). UIN Raden Intan Lampung. Mori, A. (2026). Green Finance, Digitalization, and Banks’ Sustainable Business Model Innovations Toward Net-Zero Transitions. Business Strategy and the Environment, 1–22. https://doi.org/10.1002/bse.70955
Muchiri, M. K., Fekete-Farkas, M., & Erdei-Gally, S. K. (2025). How Do Green Banking Practices Impact Banks’ Profitability? A Meta-Analysis. Journal of Risk and Financial https://doi.org/10.3390/jrfm18060320 Management, 18(6), 1–15.
Mukhtar. (2024). The Impact of COVID-19 on Banking Performance : Systematic Literature Review. Management Science Research Journal, 3(4), 100–121.
Nababan, J. W., Sadalia, I., & Fachrudin, K. A. (2024). Analysis Of The Effect Of Green Banking Financing And Bank Health On Financial Performance Through Bank Size As A Moderating Variation Of The Banking Industry In Indonesia. International Journal of Economics, Business, Accounting, Agriculture Management and Sharia Administration, 4(6), 2114–2118.
Nguyen, T. Van, Bui, H. T. T., & Le, C. H. D. (2022). The impacts of corporate social responsibility to corporate financial performance: A case study of Vietnamese commercial banks. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2132642
Ningsih, P., Fasihat, D. U., & Irwansyah. (2025). Pengaruh tingkat kesehatan bank dengan metode RGEC terhadap kinerja keuangan sektor perbankan konvensional periode 2019–2023. Balance: Jurnal Akuntansi dan Manajemen, 4(3), 1481–1493.
Nurfatimah, G., Sriwardany, Harahap, J. P. R., & Irama, O. N. (2025). Pengaruh Islamic corporate social responsibility (ICSR) dan [judul belum lengkap]. Economics and Digital Business Review, 6(2), 1686–1697.
Pérez, A., & del Bosque, I. R. (2016). The stakeholder management theory of CSR. International Journal of Bank Marketing, 34(5), 731–751. https://doi.org/10.1108/IJBM-04-2015-0052
Persakis, A., & Al-Jallad, R. T. (2024). The influence of corporate social responsibility and social values on bank performance: A global study. Borsa Istanbul Review, 24(4), 674–697. https://doi.org/10.1016/j.bir.2024.03.012
Pramesti, A. D. (2023). Peran mediasi kinerja keuangan pada pengaruh kinerja lingkungan, pengelolaan lingkungan dan corporate social responsibility terhadap nilai perusahaan [Karya ilmiah, Universitas Islam Negeri Raden Mas Said Surakarta].
Pratama, M. S., Afriansyah, R., & Pidaryani. (2024). Indonesian banking financial performance on profitability using panel data regression. Agregat: Jurnal Ekonomi dan Bisnis, 8(2), 131–145.
Pratiwi, W. (2023). Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. E-Jurnal Equilibrium Manajemen, 9(1), 68–78.
Pungkisiwi, Y., & Hermanto. (2024). The effect of good corporate governance on company performance with corporate social responsibility as a moderating variable. Atestasi: Jurnal Ilmiah Akuntansi, 7(1), 187–199. https://doi.org/10.57178/atestasi.v7i1.761
Purnamawati, I. G. A., Yuniarta, G. A., & Astria, P. R. (2017). Good corporate governance dan pengaruhnya terhadap nilai perusahaan melalui corporate social responsibility disclosure. Jurnal Keuangan dan Perbankan, 21(2), 276–286. https://doi.org/10.26905/jkdp.v21i2.505
Purnamawati, I. G. A., Yuniarta, G. A., & Diatmika, I. P. G. (2018). Green accounting: A management strategy and corporate social responsibility implementation. International Journal of Community Service Learning, 2(2), 149–156. https://doi.org/10.23887/ijcsl.v2i2.14198
Rahmawati, A. (2021). Peran reputasi perusahaan dalam memediasi pengaruh corporate social responsibility (CSR) terhadap kinerja keuangan perusahaan [Karya ilmiah, Universitas Islam Sultan Agung].
Riegler, M. (2023). Towards a definition of sustainable banking: A consolidated approach in the context of guidelines and strategies. International Journal of Corporate Social Responsibility, 8(1). https://doi.org/10.1186/s40991-023-00078-4
Rinofah, R., Kusumawardhani, R., & Ramadhani, P. A. (2023). Analisis pengaruh CSR, GCG, serta ukuran perusahaan terhadap kinerja keuangan pada perusahaan perbankan di BEI periode tahun 2015–2019. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(3), 2501–2517. https://doi.org/10.47467/alkharaj.v5i3.1634
Rissy, Y. Y. W. (2021). The stakeholder model: Its relevance, concept, and application in the Indonesian banking sector. Journal of Banking Regulation, 22(3), 219–231. https://doi.org/10.1057/s41261-020-00140-2
Sanulika, A. (2026). Peran pelaporan keberlanjutan dan keberagaman gender dalam meningkatkan kinerja keuangan pada sektor perbankan. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 9(1), 373–383. https://doi.org/10.37481/sjr.v9i1.1383
Sarra, H. D., Mikrad, & Sunanto. (2022). Analisis pengaruh tingkat kesehatan bank menggunakan metode RGEC terhadap profitabilitas pada perusahaan perbankan periode 2015–2019. Dynamic Management Journal, 6(2), 110–121.
Setiawati, A., & Hidayat, T. (2023). The influence of environmental, social, and governance (ESG) disclosure on financial performance. International Journal of Environmental, Sustainability, and Social Science, 9(3). https://doi.org/10.38142/ijesss.v6i1.1315
Setiyowati, A., Nadia, S., & Novita, D. (2025). Green banking in Sharia banking: A comprehensive study of environmentally friendly policies and practices to support green economy. Falah: Jurnal Ekonomi Syariah, 10(2), 1–17.
Shang, X., & Niu, H. (2023). Does the digital transformation of banks affect green credit? Finance Research Letters, 58, Article 104394. https://doi.org/10.1016/j.frl.2023.104394
Siddique, M. N. E. A., Nor, S. M., Senik, Z. C., & Omar, N. A. (2023). Corporate social responsibility as the pathway to sustainable banking: A systematic literature review. Sustainability, 15(3), Article 1807. https://doi.org/10.3390/su15031807
Singh, K., Abraham, R., Yadav, J., Agrawal, A. K., & Kolar, P. (2023). Linking CSR and organizational performance: The intervening role of sustainability risk management and organizational reputation. Social Responsibility Journal, 19(10), 1830–1851. https://doi.org/10.1108/SRJ-07-2022-0309
Stiawan, I. K. J., Sinarwati, N. K., & Musmini, L. S. (2025). The role of audit opinion as a moderator of the influence of ESG and GRC disclosure on market reaction. Dinasti International Journal of Economics, Finance & Accounting, 6(3), 1859–1869. https://doi.org/10.38035/dijefa.v6i3.4566
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/10.2307/258788
Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif dan R&D. Alfabeta.
Sujana, E., Adiputra, I. M. P., & Meitriana, M. A. (2022). Village credit performance and its relationship with management control system misfit. Quality—Access to Success, 23(188), 9–14. https://doi.org/10.47750/QAS/23.188.02
Sutrisno, S., Widarjono, A., & Hakim, A. (2024). The role of green credit in bank profitability and stability: A case study on green banking in Indonesia. Risks, 12(12), Article 198. https://doi.org/10.3390/risks12120198
Tampikalih, S., & Syafri, S. (2025). The effect of green banking implementation and financial performance on bank profitability in Indonesia. Journal of Accounting and Finance Management, 6(2), 784–790.
Tampubolon, K., Karundeng, M. L., & Simbolon, R. F. (2025). The influence of green banking on financial performance (Pengaruh green banking terhadap kinerja keuangan). Management Studies and Entrepreneurship Journal, 6(2), 1371–1379.
Vargas-Santander, K. G., Álvarez-Diez, S., Baixauli-Soler, S., & Belda-Ruiz, M. (2023). Corporate social responsibility and financial performance: Does country sustainability matter? Corporate Social Responsibility and Environmental Management, 30(6), 3075–3094. https://doi.org/10.1002/csr.2539
Wahyudi, H. D. (2025). RGEC sebagai indikator kesiapan green banking: Analisis komparatif bank swasta konvensional dan syariah di Indonesia. Benefit: Jurnal Manajemen dan Bisnis, 10(1), 106–127.
Wardiwiyono, S., & Jayanti, A. F. (2021). Peran Islamic corporate social responsibility dalam memoderasi pengaruh zakat terhadap kinerja bank umum syariah. Jurnal Akuntansi dan Keuangan Islam, 9(1), 73–89.
Weber, O., & Chowdury, R. K. (2020). Corporate sustainability in Bangladeshi banks: Proactive or reactive ethical behavior? Sustainability, 12(19), Article 7999. https://doi.org/10.3390/su12197999
Welly, W., & Hari, K. K. (2018). Pengaruh penilaian kesehatan bank terhadap kinerja keuangan bank syariah di Indonesia. BALANCE: Jurnal Akuntansi dan Bisnis, 3(2), 409. https://doi.org/10.32502/jab.v3i2.1258
Werastuti, D. N. S. (2022). Sustainability performance determinants with investment opportunity as moderation. International Journal of Environmental, Sustainability, and Social Science, 2(3), 231–238. https://doi.org/10.38142/ijesss.v2i3.127
Werastuti, D. N., Sitawati, R., Rinandiyana, L. R., & Badriatin, T. (2024). Management accounting system as mediator on sustainability performance. Journal of Infrastructure, Policy and Development, 8(1), 1–16. https://doi.org/10.24294/jipd.v8i1.2833
Wicaksono, B. W., & Lestari, D. (2018). Kinerja perusahaan ditinjau dari faktor nonkeuangan dan struktur modal. Jurnal Ekonomi, 23(3), 389. https://doi.org/10.24912/je.v23i3.420
Wijayanti, A., & Dondoan, G. A. (2022). Pengaruh penerapan green accounting dan corporate social responsibility terhadap firm value dengan kinerja perusahaan sebagai variabel intervening. Jurnal Akuntansi Manajerial, 7(1), 62–85. https://doi.org/10.52447/jam.v7i1.5977
Wrespatiningsih, H. M., & Mahyuni, L. P. (2022). Praktik green banking dalam memediasi pengaruh corporate social responsibility terhadap kinerja perusahaan perbankan. JABI: Jurnal Akuntansi Berkelanjutan Indonesia, 5(1), 29–44. https://doi.org/10.32493/jabi.v1i1.y2022.p29-44
Wulansari, J., & Chandra, S. (2022). Analysis of the influence of bank health level using RGEC method on financial performance (ROA) of the conventional banking sector listed on BEI 2015–2020. Jurnal Ilmiah Manajemen, 10(3), 325–335.
Yuniarta, G. A., Utama, M. S., Saskara, I. A. N., & Murjana Yasa, G. W. (2020). The effect of contextual factors, government, corporate social responsibility and competency on business development. Management Science Letters, 10(1), 121–132. https://doi.org/10.5267/j.msl.2019.8.010
Zhou, G., Sun, Y., Luo, S., & Liao, J. (2021). Corporate social responsibility and bank financial performance in China: The moderating role of green credit. Energy Economics, 97, Article 105190. https://doi.org/10.1016/j.eneco.2021.105190
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 I Gede Dika Putra Pratama

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Journal of Accounting and Finance Management (JAFM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Accounting and Finance Management (JAFM).























