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All Journal International Journal of Economics Development Research (IJEDR) Proceeding National Conference Business, Management, and Accounting (NCBMA)
Priska Basariana Panggabean
Universitas Pelita Harapan
Economics, Econometrics & Finance Social Sciences

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A PANEL DATA PERSPECTIVE ON TRIPLE BOTTOM LINE IMPLEMENTA-TION AND FINANCIAL PERFORMANCE OF INDONESIA'S STATE-OWNED BANKS (2020-2024) Priska Basariana Panggabean
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study investigates how adopting a Triple Bottom Line (TBL) framework influences the financial performance of Indonesian state-owned banks. Drawing on Stakeholder and Signaling Theories, the research treats the Planet and People dimensions of TBL as indicators of management quality and organizational resilience. Using a quantitative panel data approach covering four major state-owned banks — Bank Mandiri, BNI, BRI, and BTN — across 2020 to 2024, the study generates 20 observations. The Planet dimension is measured through the Green Financing Ratio (GFR), while Social Disclosure Intensity (SDI) derived from a 40-item GRI 400-series checklist, captures the People dimension. Return on Assets (ROA) is used as the primary performance measure, with bank size and Non-Performing Loans (NPL) included as control variables. Analysis was conducted using Linear Mixed Models in IBM SPSS 29, with an AR(1) covariance structure to address serial correlation within banks. The results reveal that GFR has a modest positive but statistically insignificant relationship with ROA, while SDI shows virtually no effect, resulting in both hypotheses being rejected. Importantly, neither TBL variable harmed profitability, countering the notion that sustainability practices come at a financial cost. The high autocorrelation detected suggests that bank-specific historical performance is the dominant driver of ROA, potentially masking any short-term effects of TBL. Overall, the findings position TBL adoption as financially neutral at worst and modestly beneficial at best, with fuller profitability gains likely emerging over longer periods — offering practical guidance for sustainable resource planning in line with OJK's Sustainable Finance Roadmap Phase II.
Determinants of Financial Performance of Regional Development Banks in Java Island: Evidence from Panel Data 2020-2024 Priska Basariana Panggabean
International Journal of Economics Development Research (IJEDR) Vol. 7 No. 1 (2026): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v7i1.10672

Abstract

This study examines the determinants of financial performance, measured by Return on Assets (ROA), among six Regional Development Banks (Bank Pembangunan Daerah/BPD) in Java Island, Indonesia, over the period 2020–2024. The sample comprises Bank DKI, Bank BJB, Bank Banten, Bank Jateng, Bank BPD DIY, and Bank Jatim. Using panel data from audited annual reports and analysed using multiple linear regression in SPSS 29, the study investigates the effects of Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), Loan-to-Deposit Ratio (LDR), and Non-Performing Loan (NPL) on ROA. The study period spans both the COVID-19 pandemic crisis of 2020–2021 and the recovery phase of 2022–2024, providing a comprehensive view of RDBs’ financial dynamics under varying macroeconomic conditions. The findings reveal that NIM has a significant positive effect on ROA, whereas CAR, LDR, and NPL do not have statistically significant individual effects; the full model explains 83.6% of the variance in ROA. These results contribute new empirical insights into the financial behaviour of Indonesian regional development banks during and after an economic crisis, with practical implications for bank management, regional government shareholders, and banking regulators.  
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