<![CDATA[This study examines the effect of green credit and Non-Performing Loans (NPL) on Return on Assets (ROA) and investigates the moderating role of bank size in these relationships among conventional commercial banks. Using a quantitative explanatory approach, this study analyses secondary data from audited financial statements and sustainability reports of 41 Indonesia Stock Exchange (IDX) listed conventional commercial banks during 2021-2024, resulting in 164 panel observations. Data were analysed using fixed-effects panel regression with mean-centered Moderated Regression Analysis (MRA). The findings show that green credit has a positive but weak effect on ROA, while NPL has no significant effect under stable post-pandemic credit conditions. Bank size moderates the green credit-ROA relationship, indicating that the profitability benefits of green lending are stronger among smaller banks and decrease as bank size increases. However, bank size does not moderate the NPL-ROA relationship. The profitability impact of sustainable financing depends on bank scale, suggesting that green credit strategies generate different outcomes across banks of different sizes. This study is limited to IDX-listed conventional commercial banks and covers a four-year observation period. This study provides empirical evidence for bank managers and regulators to design green-credit strategies by considering bank size, as smaller banks appear to obtain greater profitability benefits from sustainable lending.]]>
