The Influence of Green Governance Structure and Corporate Social Responsibility Disclosure on Corporate Financing Constraints is Moderate by the Level of Equity Balance and Financial Transparency

DOI

10.2991/978-94-6463-839-4_132How to use a DOI?

Keywords

Green Governance Structure; Disclosure of Corporate Social Responsibility; Corporate Financing Constraints

Abstract

This study aims to determine whether Green Governance Structure and Corporate Social Responsibility disclosure affect Corporate Financial Constraints moderated by the level of equity balance and financial transparency. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. Purposive sampling was the sampling technique and 17 companies were selected that met the sample criteria with a total of 68 research samples. Processing is done using E-views. To test the hypothesis in this study, panel data regression analysis was used. The result of this study is that Green Governance Structure has a positive and significant effect on corporate constraint financing. Corporate Social Responsibility disclosure has no significant effect on the company’s financing constraints. Green Governance Structure has a negative and significant effect on Corporate Financing Constraints which is moderated by the level of equity balance. Disclosure of Corporate Social Responsibility has no significant effect on Corporate Financing Constraints moderated by Financial Transparency.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Fauzi Fauzi
AU  - Rosyeni Rasyid
PY  - 2025
DA  - 2025/09/16
TI  - The Influence of Green Governance Structure and Corporate Social Responsibility Disclosure on Corporate Financing Constraints is Moderate by the Level of Equity Balance and Financial Transparency
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 1690
EP  - 1702
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_132
DO  - 10.2991/978-94-6463-839-4_132
ID  - Fauzi2025
ER  -