The Mediator Effect of Corporate Social Responsibility Disclosure on the Relationship between Corporate Governance and Bank Performance
The performance of banks is one of the critical indicators for investors and a testament to the success of the economic cycle. Bank performance is the mediator between society and the state through loans to institutions and individuals. Thus, when corporate governance is activated and corporate soci...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2022-09-01
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| Series: | Proceedings |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2504-3900/82/1/83 |
| _version_ | 1797455524953849856 |
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| author | Ibrahim Alnohoud Maisarah Binti Mohammed Saat Suresh A/L Ramakrishnan |
| author_facet | Ibrahim Alnohoud Maisarah Binti Mohammed Saat Suresh A/L Ramakrishnan |
| author_sort | Ibrahim Alnohoud |
| collection | DOAJ |
| description | The performance of banks is one of the critical indicators for investors and a testament to the success of the economic cycle. Bank performance is the mediator between society and the state through loans to institutions and individuals. Thus, when corporate governance is activated and corporate social responsibility disclosure is disclosed in a banking environment, these are proven factors that lead to better performance. This study used the Baron and Kenny approach to test the mediator effect. The result of this study confirmed that corporate social responsibility disclosure acts as a mediator between corporate governance and bank performance. |
| first_indexed | 2024-03-09T15:55:33Z |
| format | Article |
| id | doaj.art-7fcda669bdeb4a3aa901aa362aafa18c |
| institution | Directory Open Access Journal |
| issn | 2504-3900 |
| language | English |
| last_indexed | 2024-03-09T15:55:33Z |
| publishDate | 2022-09-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Proceedings |
| spelling | doaj.art-7fcda669bdeb4a3aa901aa362aafa18c2023-11-24T17:35:57ZengMDPI AGProceedings2504-39002022-09-018218310.3390/proceedings2022082083The Mediator Effect of Corporate Social Responsibility Disclosure on the Relationship between Corporate Governance and Bank PerformanceIbrahim Alnohoud0Maisarah Binti Mohammed Saat1Suresh A/L Ramakrishnan2Department of Accounting and Finance, Azman Hashim International Business School, Universiti Teknologi Malaysia, Johor Bahru 81310, MalaysiaDepartment of Accounting and Finance, Azman Hashim International Business School, Universiti Teknologi Malaysia, Johor Bahru 81310, MalaysiaDepartment of Accounting and Finance, Azman Hashim International Business School, Universiti Teknologi Malaysia, Johor Bahru 81310, MalaysiaThe performance of banks is one of the critical indicators for investors and a testament to the success of the economic cycle. Bank performance is the mediator between society and the state through loans to institutions and individuals. Thus, when corporate governance is activated and corporate social responsibility disclosure is disclosed in a banking environment, these are proven factors that lead to better performance. This study used the Baron and Kenny approach to test the mediator effect. The result of this study confirmed that corporate social responsibility disclosure acts as a mediator between corporate governance and bank performance.https://www.mdpi.com/2504-3900/82/1/83CSRDbank performancecorporate governance |
| spellingShingle | Ibrahim Alnohoud Maisarah Binti Mohammed Saat Suresh A/L Ramakrishnan The Mediator Effect of Corporate Social Responsibility Disclosure on the Relationship between Corporate Governance and Bank Performance Proceedings CSRD bank performance corporate governance |
| title | The Mediator Effect of Corporate Social Responsibility Disclosure on the Relationship between Corporate Governance and Bank Performance |
| title_full | The Mediator Effect of Corporate Social Responsibility Disclosure on the Relationship between Corporate Governance and Bank Performance |
| title_fullStr | The Mediator Effect of Corporate Social Responsibility Disclosure on the Relationship between Corporate Governance and Bank Performance |
| title_full_unstemmed | The Mediator Effect of Corporate Social Responsibility Disclosure on the Relationship between Corporate Governance and Bank Performance |
| title_short | The Mediator Effect of Corporate Social Responsibility Disclosure on the Relationship between Corporate Governance and Bank Performance |
| title_sort | mediator effect of corporate social responsibility disclosure on the relationship between corporate governance and bank performance |
| topic | CSRD bank performance corporate governance |
| url | https://www.mdpi.com/2504-3900/82/1/83 |
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