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Journal : Journal of Accounting and Finance Management (JAFM)

The Effect of Green Banking Implementation and Financial Performance on Bank Profitability in Indonesia Tampikalih, Satia; Syafri, Syafri
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1977

Abstract

This study aims to analyze the effect of green banking implementation and financial performance on the profitability of commercial banks in Indonesia in the period 2013-2023. This research uses a quantitative descriptive approach with secondary data obtained from the annual reports of eight commercial banks and other relevant literature. Data analysis was conducted using panel data regression, with the best model selection through Chow and Hausman tests. The results showed that GBDI, NPL, and BOPO had a significant negative effect on ROA. GBDI, which should encourage profitability, has a negative impact, indicating that the implementation of green banking is not optimal and requires time and long-term adaptation strategies. CAR and LDR did not show a significant effect on ROA. In conclusion, bank profitability in Indonesia has not been fully driven by green banking practices and other financial indicators consistently. Therefore, sustained commitment and a more comprehensive implementation strategy are needed to make green banking a sustainable driver of profitability.
Co-Authors . Ria Wulandari Agus, Muhammad Jepri Agustinus Agustinus AKBAR, MAULANA Akbar, Musthafa Akhsan, Mohammad Akrim, Djusdil Almas, Dhafina Amran, Ellyana Andi Muhibuddin, Andi Anita Susilawati Ansarullah, Ansarullah Anuar, Kaspul Arafi, Gani Ardinata, Aljaliil Arief Wicaksono, Arief Asdan, Asdan Asral, Asral Awaluddin, Ahmad Awaru, A.Octamaya Tenri Azilia, Andi Mirza Batara Surya, Batara Begung, Adrian Ahmadi Bully, Gilberth Suryadi Buraerah, Muh. Fikruddin Congge, Umar Cupu, Dedi Rosa Putra Daud, Andriani Y. Dedy Masnur, Dedy Diksi Alfaris, Risnandha Dodi Sofyan Arief, Dodi Sofyan Feblil Huda Febrian, Muri Frederich, Ryozky Hadijah Hadijah Haeruddin Haeruddin Haikal, Muh Fikri Handoko, Yulli Haq, Iyanul Haruna, Nadyah Herisiswanto, Herisiswanto Herminawaty, Herminawaty Idris Taking, Muhammad Ifdaniyah, Elfira Ilham Alimuddin, Ilham Irianti, Irianti Januardi, M. Ikhsan Jaya, Baso Jumain, Aslam Kastono, Kastono Kawer, Dantje Wilian Kesumawardani, Nadia Laka, Oktafatahna Lestari, Esa Mailadani, Diah Ayu Margolang, Syamsuddin Mary Selintung Meitryano, Denis Muchlis Djuniarsah Mugni, Panjhi Arieq Naufal Muhammad Ardi, Muhammad Muhammad Arif MUHAMMAD REZA FAHLEVI Muhammad Sidratul Munthoha, Andi Alief Munarsyah, Resky Ahmad Murshal Manaf, Murshal Musfida, Andi N. Nazaruddin Nasution, Muh Arief Nawiyah, Nawiyah Nildawati, Nildawati Nujumunnisa, Nujumunnisa Nurhayati Nurhayati Nurhayati Nurliasari Yulis, Dewi Oktary, Dian Paembong, Bernadeth Prawira, Wa Ode Hesty Eka Priatna, Azis Putra Cupu, Dedi Rosa Putra, C. Reynald Putri Nawangsari, Putri Rahmat Hidayat Ramadhani, Hafiz Rasyidi, Emil Salim Rayhan R. Syams, Muhammad Regem, Erianser Requelmy TulungAllo, Gebryl Ridwan, Ridwan Riri Jonuarti Risnawati K, Risnawati Risyandi, Danul Rosintan S, Lydia Rudianto, Irwan Ruslan, Rusneni Rustam , Rinaldi Sariman, Syahrul Sibala, Evisanty Sulastri Sulastri Sumastono, Andi Ari Syam, Esse Syamsul Bahri Tampikalih, Satia Tang, M Tantu, A. Gusti Tayeb, Naufal Fahri Muliadin Tussalam, Al Fitra Umar, Dinanti Wahidan, Nur Warman Fatra, Warman Wellang, Marini Ambo Wulandari, Padmarani Yahya, Destinus Yauri, Ahmad Yenni Darvina Yusman, Yusman