Can Green Banking Moderate the Effect of Corporate Social Responsibility on Going Concern?

Banking is a financial business entity that cannot be separated from the going concern desire and to achieve it in all banking activities cannot be separated from the existence of an imbalance between social and environmental so that, to overcome this, corporate social responsibility is carried out by banks. In addition, banks, which are one of the main financiers of business entities, make banks indirectly responsible for environmental damage. Therefore, banks must increase their credit lending portfolio by providing environmentally friendly loans called green banking. This research was conducted to determine the effect of corporate social responsibility on going concern and green banking can moderate the effect of corporate social responsibility on going concern. The population in this study are banking companies listed on the Indonesia Stock Exchange for 2018–2021 with a data sample of 14 companies obtained using a non-probability sampling technique using a purposive sampling method. Data processing uses classical assumption tests, data analysis uses Moderated Regression Analysis (MRA), and model feasibility tests. The results of the analysis in this study are that corporate social responsibility has no significant effect on going concern and green banking is unable to moderate the effect of corporate social responsibility on going concern.