Green Banking, Corporate Social Responsibility, dan Dewan Komisaris Independen terhadap Nilai Perusahaan

Abstract

This study aims to examine the effect of Green Banking, Corporate Social Responsibility, and Independent Commissioners on firm value in banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period, both partially and simultaneously. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The research sample was determined using purposive sampling, resulting in 30 banking companies. Data analysis was conducted using multiple linear regression. The results indicate that Green Banking, Corporate Social Responsibility (CSR), and Independent Commissioners have a positive and significant effect on firm value, both individually and simultaneously. The implementation of Green Banking, Corporate Social Responsibility (CSR), and Independent Commissioners explains 30.3% of the variation in firm value, while the remaining 69.7% is explained by factors outside this study. The implications of this study suggest that banks need to strengthen the implementation of sustainability and corporate governance practices as a means of enhancing firm value.
Keywords: Green Banking; Corporate Social Responsibility; Independent Board of Commissioners; Firm Value