PRATAMI, Diva Ardiyan (2026) The Effect of Good Corporate Governance, Financial Slack, Sustainability Officers, and Sustainability Committees on Green Banking Disclosure with the Mediation of Capital Adequacy Ratio. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study aims to examine the effect of Good Corporate Governance (GCG), Financial Slack (FS), Sustainability Officer (SO), and Sustainability Committee (SC) on Green Banking Disclosure (GBD), with Capital Adequacy Ratio (CAR) acting as a mediating variable in the Indonesian banking sector. The research is motivated by the increasing urgency of environmental issues, including climate change and environmental degradation, which have pushed the banking industry to adopt sustainable finance practices. In this context, GBD serves as an important indicator to assess how banks disclose their sustainability performance based on Environmental, Social, and Governance (ESG) principles. This study employs a quantitative research approach using secondary data obtained from annual reports and sustainability reports of banking companies listed on the Indonesia Stock Exchange (IDX). The sample consists of 5 selected banks using purposive sampling, resulting in 50 observations over a 10-year period from 2015 to 2024. GBD is measured using a disclosure index based on 10 indicators derived from Global Reporting Initiative (GRI) Standards and OJK regulations. Meanwhile, GCG, FS, SO, SC, and CAR are measured using appropriate financial and governance proxies to ensure the validity of the analysis. The empirical results indicate that simultaneously, all independent variables, including GCG, FS, SO, SC, and CAR, have a significant effect on GBD. However, partially, only Financial Slack (FS) shows a positive and significant effect on GBD, while GCG, SO, SC, and CAR do not have a significant influence. In addition, CAR is not proven to mediate the relationship between GCG and GBD. These findings suggest that financial resource availability plays a more dominant role in determining sustainability disclosure compared to governance structures and sustainability-related institutions. From a theoretical perspective, this study supports stakeholder theory and legitimacy theory, which emphasize the importance of transparency in maintaining organizational legitimacy and fulfilling stakeholder expectations. However, the findings highlight that in practice, sustainability disclosure is more influenced by financial capacity than governance mechanisms. Practically, this study provides implications for banking management and regulators to prioritize financial readiness in implementing sustainability initiatives, while also improving the effectiveness of governance structures to enhance the quality of disclosure.

Item Type:	Thesis (Skripsi)
Nomor Inventaris:	C26213
Uncontrolled Keywords:	Good Corporate Governance, Green Banking Disclosure, Capital Adequacy Ratio, Financial Slack, Sustainability Officer, Sustainability Committee, ESG Disclosure, Banking Sector
Subjects:	B > B36 Banks and banking
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Manajemen
Depositing User:	Mrs. DIVA ARDIYAN PRATAMI
Date Deposited:	12 May 2026 04:13
Last Modified:	12 May 2026 04:13
URI:	http://repository.unsoed.ac.id:443/id/eprint/41133

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