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 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