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Riani Puasarin
Universitas Bina Bangsa, Banten, Indonesia
Economics, Econometrics & Finance

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Green Accounting on Return on Assets (ROA): The Moderating Role of Environmental Performance Riani Puasarin; Gema Ika Sari; Mochamad Fahru Komarudin
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7044

Abstract

Purpose: This study examines the effect of Green Accounting on Return on Assets (ROA), with environmental performance as a moderating variable among banks in the State-Owned Bank Association (HIMBARA) during 2020–2025.Research Methodology: A quantitative approach was employed using Moderated Regression Analysis (MRA) with SPSS. The sample consisted of 96 quarterly observations derived from the financial statements and sustainability reports of HIMBARA banks over the 2020–2025 period.Results: The findings show that Green Accounting has a positive and significant effect on ROA, while environmental performance has no significant direct effect on ROA. However, environmental performance significantly moderates and strengthens the relationship between Green Accounting and ROA. The regression model explains 30.4% of the variation in ROA.Conclusions: Green Accounting contributes significantly to improving financial performance, while stronger environmental performance enhances its effectiveness in increasing bank profitability.Limitations: The study is limited to HIMBARA banks and the 2020–2025 period, restricting the generalizability of the findings. The model also indicates that other financial, managerial, and macroeconomic factors may influence profitability.Contributions: This study supports Stakeholder Theory, Legitimacy Theory, and the Resource-Based View by demonstrating the strategic role of environmental performance in strengthening the relationship between Green Accounting and financial performance in state-owned banks.
Green Accounting on Return on Assets (ROA): The Moderating Role of Environmental Performance Riani Puasarin; Gema Ika Sari; Mochamad Fahru Komarudin
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7044

Abstract

Purpose: This study examines the effect of Green Accounting on Return on Assets (ROA), with environmental performance as a moderating variable among banks in the State-Owned Bank Association (HIMBARA) during 2020–2025.Research Methodology: A quantitative approach was employed using Moderated Regression Analysis (MRA) with SPSS. The sample consisted of 96 quarterly observations derived from the financial statements and sustainability reports of HIMBARA banks over the 2020–2025 period.Results: The findings show that Green Accounting has a positive and significant effect on ROA, while environmental performance has no significant direct effect on ROA. However, environmental performance significantly moderates and strengthens the relationship between Green Accounting and ROA. The regression model explains 30.4% of the variation in ROA.Conclusions: Green Accounting contributes significantly to improving financial performance, while stronger environmental performance enhances its effectiveness in increasing bank profitability.Limitations: The study is limited to HIMBARA banks and the 2020–2025 period, restricting the generalizability of the findings. The model also indicates that other financial, managerial, and macroeconomic factors may influence profitability.Contributions: This study supports Stakeholder Theory, Legitimacy Theory, and the Resource-Based View by demonstrating the strategic role of environmental performance in strengthening the relationship between Green Accounting and financial performance in state-owned banks.
Co-Authors Gema Ika Sari Mochamad Fahru Komarudin