Analysis of Green Banking Implementation, Capital Adequacy, and Company Size on the Profitability of Commercial Banks in Indonesia for the Period 2018 – 2023
Keywords:
Green Banking, Capital Adequacy, Company Size, ProfitabilityAbstract
This research aims to determine the effect of green banking, capital adequacy, and company size on profitability in public banking in Indonesia for the period 2018- 2023. The data source of this research is secondary data obtained from annual reports and sustainability reports from each conventional public banking official website. Sample selection using purposive sampling method. Hypothesis testing using panel data regression method with Eviews 10 program. The results showed that capital adequacy and company size had a positive and significant effect on profitability. While green banking has no effect and is not significant to profitability. The results of this study can be used as practical banking implications to optimize capital adequacy and total assets in an effort to increase banking profitability.
References
Anany, Faruq. (2023). Pengaruh Green Banking dan Biaya operasional terhadap Profitabilitas di PT Bank Rakyat Indonesia (BRI). Undergraduate thesis, Universitas Negeri Islam Kiai Achmad Siddiq Jember.
Angga & Wiksuana, I. G. B. (2016). Pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi (Doctoral dissertation, Udayana University).
Anggraini, S., & Iqbal, F. M. (2022). Analisis Pengaruh Green Banking Terhadap Profitabilitas Bank Umum Syariah Indonesia. Journal of Business Management and Islamic Banking, 1(1).
Ardheta, P. A., & Sina, H. R. (2020). Pengaruh Capital Adequacy Ratio, Dana Pihak Ketiga, Non Performing Financing Dan Pembiayaan Murabahah Terhadap Profitabilitas. Jurnal Akuntansi Dan Manajemen, 17(2), 32-38.
Asfahaliza, A. N. P., & Anggraeni, P. W. (2022). Pengaruh Penerapan Green Banking terhadap Profitabilitas Perbankan di Indonesia Periode 2016-2021. Contemporary Studies in Economic, Finance and Banking, 1(2).
Barua, S. (2020). Principles of Green Banking: Managing Environmental Risk and Sustainability. In Walter de Gruyter GmbH & Co KG. https://doi.org/10.1515/9783110664317
Damayanti, A. & Mawardi, W. (2022). Pengaruh Ukuran Bank (Size), Loans to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Disverifikasi Pendapatan, dan BOPO Terhadap Kinerja Bank di Indonesia. Diponegoro Journal of Management, 11(1)
Dewi, F.S., R. Arifati dan R. Andini. (2016). Analysis of Effect of CAR, ROA, LDR, Company Size, NPL, and GCG to Bank Profitability (Case Study on Banking Companies Listed in BEI Period 2010-2013). Journal of Accounting, 2 (2)
Haryono, J. T & Widiyanti, D. R. (2024). Analisis Pengaruh Digital Banking Terhadap Profitabilitas Bank. Contemporary Studies in Economic, Finance, and Banking. Volume 03, Number 1, Pages 215-234. Universitas Brawijaya. http://dx.doi.org/10.21776/csefb.2023.03.1.18
Islam, M. S., & Das, P. C. (2013). Green Banking Practices in Bangladesh. IOSR Journal of Business and Management, 8(3). https://doi.org/10.9790/487x0833944
Jigeer, S., & Koroleva, E. (2023). The determinants of profitability in the city commercial banks: Case of China. Risks, 11(3), 53.
Karyani, E., & Obrien, V. V. (2020). Green Banking and Performance: The Role of Foreign and Public Ownership. Jurnal Dinamika Akuntansi dan Bisnis, 7(2), 221–
https://doi.org/10.24815/jdab.v7i2.17150
Moorcy, N. H., Sukimin, Juwari. (2020) Pengaruh FDR, BOPO, NPF, Dan CAR Terhadap ROA Pada PT. Bank Syariah Mandiri Periode 2012-2019. Jurnal GeoEkonomi ISSNElektronik, 11(1), 74-89.
Myers, S. C. dan N. S. Majluf. (1984). Corporate Financing and Investment Decisions When Firms Have Information That Investors Do Not Have, Journal of Financial Economics, 13, pp. 187-221.
Nani. (2022). E-Book Step by Step Analisis Data Panel Menggunakan Eviews.
Nath, dkk. (2013). “Green banking Practices-A Review.” International Journal Of Research In Business Management, 2 (4).
Nurcahyono, N., Hanum, A. N., Kristiana, I., & Pamungkas, I. D. (2021). Predicting fraudulent financial statement risk: The testing dechow f-score financial sector company inindonesia. Universal Journal of Accounting and Finance, 9(6), 1487-1494.
Nurhayati, N., & Sukesti, F. (2016). Peningkatan loyalitas nasabah bank syariah melalui peningkatan kualitas layanan dan kepuasan nasabah dengan variabel religiusitas sebagai variabel moderating (studi pada bank syariah di kota semarang). Economica: Jurnal Ekonomi Islam, 7(2), 141-153.
Phillips, R., Wicks, A., & Berman, S. (2003). A resource dependence perspective on stakeholder performance. Proceedings of the International Association for Business and Society, 14, 325–334. https://doi.org/10.5840/iabsproc20440
Permatasari, M., Nurcahyono, N., Bilqis, L. K., & Nugroho, W. S. (2023). The Effect of Good Corporate Governance and Financial Ratios on Financial Distress. International Conference on Business, Accounting, Banking, and Economics, 1(1), 321–336. https://doi.org/10.2991/978-94-6463-154-8
Pratiwi, I., Hanum, A. N., & Nurcahyono, N. (2022). Pengaruh Earning Per Share, Total Assets Turnover, Pertumbuhan Penjualan dan Debt Equity Ratio Terhadap Harga Saham. Jurnal Akuntansi, Perpajakan Dan Portofolio, 02(02), 39–50. https://journal.umpo.ac.id/index.php/JAPP/article/view/5584%0Ahttps://journal.umpo.ac.id/index.php/JAPP/article/download/5584/2405
Putra, R. D., Wibowo, R. E., & Nurcahyono, N. (2021). Akuntabilitas Pengelolaan Dana Desa : Studi Kecamatan Losari. Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 11(2), 110–122.
Rahma, A. M., Nurcahyono, N., & Sinarasri, A. (2022). Moderating Effects of Institutional Ownership on the Relation Between Capital Structure. International Conference on Business, Accounting, Banking, and Economics, 1, 293–306. https://doi.org/10.2991/978-94-6463-154-8
Roqijah, I., Nugroho, W. S., & Nurcahyono, N. (2022). The Effect of Profitability, Operating cash flow, Economic Value Added and Firm Size on Stock Return. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 164. https://doi.org/10.26714/mki.12.2.2022.164-174
Praja, N. B. A., & Hartono, U. (2018). Pengaruh Ukuran Perusahaan, Capital Adequacy Ratio (Car), Loan To Deposit Ratio (Ldr), Non Performing Loan (Npl) Terhadap Profitabilitas Pada Bank Umum Swasta Nasional Devisa Yang Terdaftar Di Indonesia Periode 2012-2016. Jurnal Ilmu Manajemen (JIM), 7(1), 1-12.
Setyoko, S. S., & Wijayanti, R. (2022). Green Banking dan Kinerja Bank: Mekanisme Corporate Governance. Jurnal Ekonomi Dan Bisnis, 10(1).
Setiawan, A., A.S, R. E. W., & Nurcahyono, N. (2021). Kenaikan anggaran belanja pemerintah selama periode tahun 2015 sampai periode tahun 2019 untuk sektor pembangunan infrastruktur seharusnya berdampak pada meningkatnya proyek yang dikerjakan oleh perusahaan sektor property , real estate , and construction. Jurnal Ekonomi Dan Bisnis STIE Anindyaguna, 3(2), 206–224.
Setiawan, A., Wibowo, R. E., & Nurcahyono, N. (2021). Pengaruh Tax Avoidance, Manajemen Laba, Komisaris Independen, dan Komite Audit. Jurnal Ilmu Manajemen Retail (JIMAT), 2(1).
Sukesti, F., Ghozali, I., Fuad, F., Almasyhari, A. K., & Nurcahyono, N. (2021). Factors Affecting the Stock Price: The Role of Firm Performance. Journal of Asian Finance, Economics and Business, 8(2), 165–173. https://doi.org/10.13106/jafeb.2021.vol8.no2.0165
Sukesti, F., Nurcahyono, N., Budiman, M., & Ifada, L. M. I. (2024). Determinant Factors Cross Generation Behavior on Halal Food Product: Empirical Evidence from Indonesia. International Journal of Islamic Business Ethics, 9(1), 1. https://doi.org/10.30659/ijibe.9.1.1-14
Wibowo, K. A., ISMAIL, A. G., TOHIRIN, A., & SRIYANA, J. (2020). Factors determining intention to use banking technology in Indonesian Islamic microfinance. The Journal of Asian Finance, Economics and Business, 7(12), 1053-1064.
