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All Journal Islamic Economics and finance in Focus (IEFF)
Seviadinda, Zahara
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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Green Banking Disclosure and Sustainable Financing on Islamic Bank Financial Performance Seviadinda, Zahara; Citra Rahayu Indraswari
Islamic Economics and finance in Focus Vol. 5 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study examines the effect of the Green Banking Disclosure Index (GBDI) and Sustainable Financing Ratio (SFR) on the financial performance of Islamic banking in Indonesia, measured by Return on Assets (ROA) and Net Income (NI) over the period 2021–2024. A quantitative approach is employed using panel data from 8 Islamic commercial banks selected through purposive sampling. The Random Effect Model (REM) estimated via Generalized Least Squares (GLS) is applied, with bank size and Non-Performing Financing (NPF) included as control variables. GBDI has a positive but insignificant effect on both ROA and NI, suggesting that green banking disclosure remains largely administrative and has yet to generate measurable financial impact. In contrast, SFR has a positive and signifi-cant effect on both ROA and NI, demonstrating that the actual implementation of sustainable financing directly contributes to improved profitability in Islamic banks.
Co-Authors Citra Rahayu Indraswari