PENGARUH GREEN BANKING TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA (PERIODE TAHUN 2018-2022)

Authors

  • Putu Arya Diva Mahardika Departemen Ekonomi, Keuangan, dan Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya
  • Bahtiar Fitanto

DOI:

https://doi.org/10.21776/csefb.2023.02.4.9

Keywords:

Green banking, Green banking Disclosure Index

Abstract

Environmental problems include climate change, and an increase in the frequency of natural disasters have become widespread phenomena. These harmful trends have been aided by the absence of environmental considerations in banking operations. The idea of "Green Banking" aims to lower carbon emissions both inside and outside of banks. This research aims to analyze the impact of implementing Green Banking on the profitability of banks listed on the Indonesia Stock Exchange during the period 2018-2022. Green Banking is measured using the Green Banking Disclosure Index (GBDI), along with M-Banking Transaction Frequency, Bank Efficiency, and CSR Funds as independent variables. Profitability is projected through the Return on Assets (ROA) as the dependent variable. This research found that partially, CSR funds have a positive and significant influence on ROA (Return on Assets). However, factors like GBDI, M-Banking transaction frequency, and bank efficiency have a negative and significant influence on ROA. Tested simultaneously, the implementation of green banking, including GBDI, M-Banking transaction frequency, bank efficiency, and CSR funds, has a positive and significant effect on profitability.

References

Akara, C. K., & Asekome, M. O. (2018). Cashless Policy and Commercial Banks Profitabilty in Nigeria. Advances in Social Sciences Research Journal, 5(3). https://doi.org/10.14738/assrj.53.4262

Aladeemy, M., Adwan, L., Booth, A., Khasawneh, M. T., & Poranki, S. (2020). New Feature Selection Methods Based on Opposition-Based Learning and Self-Adaptive Cohort Intelligence for Predicting Patient No-Shows. Applied Soft Computing Journal, 86. https://doi.org/10.1016/j.asoc.2019.105866

Anggraini, D., Aryani, D., & Prasetyo, I. B. (2020). Analisis Implementasi Green Banking dan Kinerja Keuangan Terhadap Profitabilitas Bank di Indonesia (2016-2019). JBMI (Jurnal Bisnis, Manajemen, dan Informatika), 17(2), 141–161. https://doi.org/10.26487/jbmi.v17i2.11264

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), 298–311. http://dx.doi.org/10.21776/csefb.2022.01.2.10.

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

Bhardwaj, B. R., & Malhotra, A. (2013). Green Banking Strategies: Sustainability through Corporate Entrepreneurship. Greener Journal of Business and Management Studies, 3(4), 180–193. https://doi.org/10.15580/gjbms.2013.4.122412343

Chatarine, A., & Lestari, V. P. (2014). Pengaruh Kualitas Aktiva Produktif, BOPO Terhadap ROA dan CAR Pada BPR Kabupaten Badung. Fakultas Ekonomi dan Bisnis Universitas Udayana, 561–577.

Deegan, & Unerman. (2011). Financial Accounting Theory: European Edition. McGraw-Hill Education (UK) Limited. https://research.manchester.ac.uk/en/publications/financial-accounting-theory-european-edition

Dewi, I. G. A. A. O., & Dewi, I. G. A. A. P. (2017). Corporate Social Responsibility, Green Banking, and Going Concern on Banking Company in Indonesia Stock Exchange. International journal of social sciences and humanities, 1(3), 118–134. https://doi.org/10.29332/ijssh.v1n3.65

El-Bassiouny, D., & El-Bassiouny, N. (2019). Diversity, Corporate Governance and CSR Reporting: a Comparative Analysis Between Top-Listed Firms in Egypt, Germany and the USA. Management of Environmental Quality: An International Journal, 30(1), 116–136. https://doi.org/10.1108/MEQ-12-2017-0150

Elshaday, T., Kenenisa, D., & Mohammed, S. (2018). Determinant of Financial Performance of Commercial Banks in Ethiopia: Special Emphasis on Private Commercial Banks. African Journal of Business Management, 12(1), 1–10. https://doi.org/10.5897/ajbm2017.8470

Farhana, S., & Adelina, Y. E. (2019). Relevansi Nilai Laporan Keberlanjutan di Indonesia. Jurnal Akuntansi Multiparadigma, 10(3), 615–628. https://doi.org/10.21776/ub.jamal.2019.10.3.36

Handajani, L., Rifai, A., & Husnan, L. H. (2019). Study of The Initiation of Green Banking Practices at State-owned Bank. Jurnal Economia, 15(1), 1–16. https://doi.org/10.21831/economia.v15i1.21954

Hardiyanti. (2016). Pengaruh LDR, dan BOPO terhadap ROA dengan NIM sebagai Variabel Intervening. Dinamika Akuntansi, Keuangan dan Perbankan, 5 No.2(9), 155–166.

Islam, M. S., & Das, P. C. (2013). Green Banking Practices in Bangladesh. IOSR Journal of Business and Management, 8(3). https://doi.org/10.9790/487x-0833944

Jänicke, M. (2012). Green Growth: From a Growing Eco-Industry to Economic Sustainability. Energy Policy, 48, 13–21. https://doi.org/10.1016/j.enpol.2012.04.045

Juliyanti, R. E. (2020). Pengaruh Corporate Social Responsibility dan Kinerja Lingkungan Terhadap Nilai Perusahaan. In Universitas Islam Sultan Agung Semarang (Vol. 02, Nomor 02). https://journal.uwks.ac.id/index.php/liability

Karyani, E., & Obrien, V. V. (2020). Green Banking and Performance: The Role of Foreign and Public Ownership. Jurnal Dinamika Akuntansi dan Bisnis, 7(2), 221–234. https://doi.org/10.24815/jdab.v7i2.17150

Khasanah, I. D., & Sucipto, A. (2020). Pengaruh Corporate Social Responbility (CSR) dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening. AKUNTABEL: Jurnal Akuntansi dan Keuangan, 17(1), 14–28.

Kurniaputra, Y. A. (2017). Pengaruh Persepsi Kemudahan, Risiko dan Manfaat Terhadap Keputusan Nasabah Menggunakan Mobile Banking BRI di Surabaya. Skripsi, 1–23.

Lalon, R. M. (2015). Green Banking: Going Green. International Journal of Economics, 3(1), 34–42. http://www.sciencepublishinggroup.com/j/ijefm

Lu, M. P., Ooi, C. A., Lee, K. T., & Kossim, Z. (2022). Does Electronic Payment Services Create Value to Bank Performance? Evidence from Southeast Asia. Asian Academy of Management Journal of Accounting and Finance, 18(2), 139–167. https://doi.org/10.21315/aamjaf2022.18.2.7

Mardhatillah, B. A., Waluyo, B., & Fatah, D. A. (2020). Pengaruh Corporate Social Responsibility (CSR) dan Struktur Modal terhadap Profitabilitas Bank Umum Syariah di Indonesia. SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam, 2(3), 177–186. https://doi.org/10.36407/serambi.v2i3.238

Melati, P. M., & Suryowati, K. (2018). Aplikasi Metode Common Effect, Fixed Effect, dan Random Effect untuk Menganalisis Faktor-Faktor yang Mempengaruhi Tingkat Kemiskinan Kabupaten/Kota di Jawa Tengah dan Daerah Istimewa Yogyakarta. Jurnal Statistika Industri dan Komputasi, 3(1), 41–51. http://ipm.bps.go.id/

Meylawati, A. A. (2019). Manfaat Mobile Banking dalam Mempermudah Transaksi Nasabah pada PT. Bank Rakyat Indonesia (Persero)Tbk. Unit Mojosongo Surakarta. Progress in Retinal and Eye Research, 17.

Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51 /POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emitten dan Perusahaan Publik. Otoritas Jasa Keuangan, 1–15. https://ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Documents/Pages/POJK-Penerapan-Keuangan-Berkelanjutan-bagi-Lembaga-Jasa-Keuangan,-Emiten,-dan-Perusahaan-Publik/SAL POJK 51 - keuangan berkelanjutan.pdf

Prabhu, G. N., & Aithal, P. S. (2021). A Review-Based Research Agenda on Green Banking Service Practices through Green CSR Activities. International Journal of Management, Technology, and Social Sciences, December, 204–230. https://doi.org/10.47992/ijmts.2581.6012.0165

Pristianingrum, N. (2017). Pengaruh Ukuran, Profitabilitas, dan Pengungkapan CSR Terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Snaper Ebis, 2017, 353–364.

Putra, Y. K. (2021). Pengaruh GCG, BOPO, dan Inflasi Terhadap Profitabilitas Dengan Pembiayaan Bermasalah sebagai Variabel Intervening Pada Bank Umum Syariah Yang Terdaftar di OJK Periode 2015-2019. Skripsi, 62010160432.

Putri, P. I., Rahayu K, N., Rahmayani, D., & Siregar, M. E. S. (2022). The Effect of Green Banking and Financial Performance on Banking Profitability. Quality - Access to Success, 23(191), 38–45. https://doi.org/10.47750/QAS/23.191.05

Qudriyah, H. L., Hastuti, Burhany, D. I., & Sumardi, S. (2021). An Analysis of Sustainable Finance Disclosure at Indonesian Sharia Commercial Banks using POJK 51/POJK.03/2017. Proceedings of the 2nd International Seminar of Science and Applied Technology (ISSAT 2021), 207(Issat), 544–551. https://doi.org/10.2991/aer.k.211106.085

Rajput, N., Arora, S., & Khanna, A. (2013). An Empirical Study of Impact of Environmental Performance on Financial Performance in Indian Banking Sector. International Journal of Business and Management Invention ISSN, 2(9), 19–24. www.ijbmi.org

Ratnasari, T., Surwanti, A., & Pribadi, F. (2021). Implementation of Green Banking and Financial Performance on Commercial Banks in Indonesia. In International Symposia in Economic Theory and Econometrics (Vol. 28, hal. 323–336). https://doi.org/10.1108/S1571-038620210000028018

Romadloni, R. R. (2015). Pengaruh Likuiditas, Kualitas Aset, Sensitivitas Pasar, dan Efisiensi Terhadap ROA pada Bank Devisa Go Public. Journal of Business and Banking. https://doi.org/10.14414/jbb.v5i1.384

Romli, R., & Zaputra, A. R. R. (2022). Pengaruh Implementasi Green Banking, Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Perbankan yang terdaftar di BEI. Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 18(2), 36–59. https://doi.org/10.54783/portofolio.v18i2.214

Rusdiono, L. R. (2013). Analisa Pengungkapan Laporan Keberlanjutan dalam Rangka Menilai Kinerja Keberlanjutan Berdasarkan Panduan GRI G4 Umum dan GRI Panduan Khusus Layanan Keuangan. Universitas Katolik Parahyangan, 227.

Sharifi, O., & Hossein, B. K. (2015). Green Banking and Environment Sustainability By Commercial Banks in India. International Jounal of Science Technology and Management, 4(11), pp294-304. https://doi.org/2394-1537

Shaumya, K., & Arulrajah, A. A. (2017). Measuring Green Banking Practices: Evidence from Sri Lanka. SSRN Electronic Journal, 999–1023. https://doi.org/10.2139/ssrn.2909735

Siahaan, C., Silalahi, A. S., Syahyunan, & Sianipar, A. S. (2021). Analysis of Green Banking Sustainability and Financial Performance Implementation Towards Profitability of Banking Listed on The Indonesia Stock Exchange in 2012-2018. Journal Of Management Analitycal and Solution (JoMAS), 1(1), 12.

Supriatna, A., & Ermond, B. (2019). Peran Direktur Independen Mewujudkan Good Corporate Governance. Jurnal Yuridis, 6(1), 67–93.

United Nation. (2022). The 17 Goals | Sustainable Development. Sustainable Development. https://sdgs.un.org/goals

Winarto, W. W. A., Nurhidayah, T., & Sukirno, S. (2021). Pengaruh Green Banking Disclosure Terhadap Nilai Perusahaan Pada Bank Umum Syariah Di Indonesia. Velocity: Journal of Sharia Finance and Banking, 1(2), 12–22. https://doi.org/10.28918/velocity.v1i2.4212

Wu, M., Liao, J., Yu, L., Lv, R., Li, P., Sun, W., Tan, R., Duan, X., Zhang, L., Li, F., Kim, J., Shin, K. H., Seok Park, H., Zhang, W., Guo, Z., Wang, H., Tang, Y., Gorgolis, G., Galiotis, C., & Ma, J. (2020). 2020 Roadmap on Carbon Materials for Energy Storage and Conversion. In Chemistry - An Asian Journal (Vol. 15, Nomor 7, hal. 995–1013). https://doi.org/10.1002/asia.201901802

Wulandari, D. P. (2018). Faktor-faktor yang Mempengaruhi Minat Nasabah Untuk Menggunakan Layanan Mobile Banking Pada PT Bank Syariah Mandiri Kantor Cabang Lubuk Pakam. Skripsi, 1.

Yadav, S., & Visnawanadham, B. (2016). Green Banking in India : An inovative Initiative for sustainable development. International Journal of academic research, 3(3), 88–96.

Downloads

Published

2023-11-15

Issue

Section

Articles