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All Journal E-Jurnal Akuntansi
Lusiyana Pebriyanti
Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia
Economics, Econometrics & Finance

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The Effect of Green Banking Disclosure, Liquidity, and Operational Efficiency on Banking Profitability with Credit Risk Moderation Lusiyana Pebriyanti; Dhea Zatira; Sustari Alamsyah; Hamdani
E-Jurnal Akuntansi Vol. 36 No. 5 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i05.p05

Abstract

This study aims to analyze the effect of Green Banking Disclosure, liquidity, and operational efficiency on profitability, with credit risk a moderating variabel in conventional banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The study employed panel data regression to examine direct effect and Moderated Regression Analysis (MRA) to test the moderating role of credit risk. The sample consisted of 33 companies with 165 observations selected using purposive sampling. The result indicate that Green Banking Disclosure and liquidity have no effect on profitability, while operational efficiency has a negative effect and credit risk has a positive effect on profitability. Credit risk is unable to moderate the relationship between Green Banking Disclosure and liquidity on profitability, but it is able to moderate the relationship between operational efficiency and profitability
Co-Authors Dhea Zatira Hamdani Sustari Alamsyah