Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan dengan Green Credit sebagai Variabel Moderasi
DOI:
https://doi.org/10.47080/p40qjh85Keywords:
Corporate Social Responsibility, Financial Performance, Green CreditAbstract
This study aims to analyze the effect of Corporate Social Responsibility (CSR) on banking financial performance with green credit as a moderating variable. The study was conducted on 12 banks listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research method uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis technique. The results of the study indicate that CSR has a negative but significant effect on financial performance, indicating that the implementation of CSR in the short term has not provided comparable financial benefits. However, green credit has been shown to moderate the relationship positively and significantly. This means that the integration between CSR and green financing can strengthen the impact of CSR on financial performance. This finding implies that an integrated sustainability strategy is more effective in improving banking financial performance sustainably.
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