Authors - Made Ratih Nurmalasari, Putu Diah Kumalasari, Mirah Candra Adi Saputri Abstract - Through an emphasis on the function of Audit Committee in trying to enhance the correlation of Green Banking Disclosure and also Sustainable Firm Value, this study tried to do investigating how banking firms in Indonesia might have benefits from this practice. As sustainability gets increasingly significant for businesses and also stakeholders alike, banks are under pressure to show transparent of the environmental initiatives. By applying data from Indonesian banks registered in the year of 2021, 2022, and also 2023, this study tended to examine whether banks that actively disclose their efforts of green banking are better allocated to help enhancing their value. The Committee is defined as a moderating variable, shown the significant role to help ensuring good governance and also the disclosures credibility. Data analysis was done by using SPSS with models of multiple regression, as like terms of interaction to help assessing the moderation influences. The outcomes stated that Sustainable Firm Value is greatly improved by Green Banking Disclosure. It is also getting amplified at the time an effective Audit Committee is in place, hoping that good governance is able to increase the influence and also value of sustainability. This research also emphasizes the merging necessity of transparent sustainability measures with strong frameworks of governance to help providing enduring value. The out-comes have actionable information for banking regulators, executives, and also legislators to help integrating sustainability with expansion of corporate.
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