Vira Dwiyati Sabita Melati
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Profitability, Capital Structure, and Bank Going Concern: The Moderating Role of Green Banking Vira Dwiyati Sabita Melati; Moh. Athoillah
Contemporary Studies in Economic, Finance and Banking Vol. 5 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Companies must not only focus on managing financial performance to ensure sound going concern but must also address environmental challenges. Corporate operations, particularly in the banking sector, cannot be separated from these influencesGreen banking refers to a business approach that integrates environmentally friendly practices to reduce carbon emissions and support sustainable development. This research aims to examine the relationship between profitability, capital structure, and banking going concern, with green banking serving as a moderating variable. ROA was used to measure profitability, whereas capital structure was assessed using the DER Rat, going concern was measured by the CAR, and green banking was measured using the Green Banking indicator. Data analysis in this study employed moderated linear regression. The findings reveal that ROA positively and significantly influences CAR. In contrast, DER shows no significant effect on CAR. Furthermore, green banking plays a significant moderating role in the relationship between ROA and CAR.