IDEAS home Printed from https://ideas.repec.org/a/bao/ijimes/v2y2022i3p1-13id52.html
   My bibliography  Save this article

The Moderating Role of Good Corporate Governance on Corporate Social Responsibility and Firm Performance: Evidence from Indonesian Banking Industry

Author

Listed:
  • Ruth Samantha Hamzah
  • Efva Octavina Donata Gozali
  • Marissa Octari
  • Chomsah Novianti Pratiwi

Abstract

Purpose: This study examines the role of Good Corporate Governance (GCG) in moderating the influence of Corporate Social Responsibility (CSR) on firm performance as proxied by ROE, ROA and Tobin's Q. Methodology: The samples were 9 banking firms hence we obtained 90 firm-year observations in 10 years period. Simple regression and moderated regression were used as the methods. Findings: The results prove that CSR has a significant effect on ROA and Tobin's Q. Furthermore, managerial ownership alleviates the influence of CSR on ROA and Tobin's Q. Meanwhile, institutional ownership is able to strengthen the influence of CSR on ROA and alleviates the influence of CSR on ROE. Originality/Value: This research is the first study in examining the role of GCG in moderating the influence of CSR on firm performance, particularly in banking industry in Indonesia as an emerging country.

Suggested Citation

  • Ruth Samantha Hamzah & Efva Octavina Donata Gozali & Marissa Octari & Chomsah Novianti Pratiwi, 2022. "The Moderating Role of Good Corporate Governance on Corporate Social Responsibility and Firm Performance: Evidence from Indonesian Banking Industry," International Journal of Innovation in Management, Economics and Social Sciences, International Scientific Network (ISNet), vol. 2(3), pages 1-13.
    • Handle: RePEc:bao:ijimes:v:2:y:2022:i:3:p:1-13:id:52
    as

    Download full text from publisher

    File URL: https://ijimes.ir/index.php/ijimes/article/view/52/119
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bao:ijimes:v:2:y:2022:i:3:p:1-13:id:52. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: International Scientific Network (ISNet) (email available below). General contact details of provider: https://ijimes.ir/index.php/ijimes/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.