Banking Governance, Financial Performance and Corporate Social Responsibility

Abstract

A sample of 37 banks is believed to have gained enough information during 2015-2019 to analyze the bank on the Indonesian Stock Exchange, up to 185. The use of the chow test explains if the modeling is a fixed effects model, so the information obtained is more accurate. This study confirms that if a large of board size affects the ability to monitor business operations properly, CSR disclosure may be higher. Apparently, every board meeting is discussed on CSR disclosures. In fact, independent commissioners or non-executive directors trigger CSR disclosure. Later, the financial performance component stated that increased leverage affected low CSR while on the other hand high company size and profitability resulted in better CSR disclosure. Operating banking is not only profitable but requires active participation shown to stakeholders and environmental concern as it ensures continuity of operations so that the bank is a system unit of the surrounding social system.

Investigation of the Mediating Effect of Strategic Posture on the Relationship between Environmental Conditions and Firm Performance on the Logistics Sector

“…Even though there are a large number of performance measures for organizations, overall performance measurement has financial, environmental, and operational dimensions (Srinivasan et al, 2020). Financial indicators are related to the achievement of an organization's economic goals, the growth, profit margin, and profitability of its sales (Jamali, 2020). Operational indicators are product and process-related practices and explain what and how things go on in organizations (Wong et al, 2011;Liu et al, 2021).…”