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Journal : Velocity: Journal of Sharia Finance and Banking

Pengaruh Green Banking Disclosure Terhadap Nilai Perusahaan Pada Bank Umum Syariah Di Indonesia Winarto, Wahid Wachyu Adi; Nurhidayah, Tri; Sukirno, Sukirno
Velocity: Journal of Sharia Finance and Banking Vol 1 No 2 (2021): November 2021
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.079 KB) | DOI: 10.28918/velocity.v1i2.4212

Abstract

This study aims to analyze the effect of Green Banking Disclosure on firm value. The method used is quantitative by conducting content analysis on Green Banking Disclosure items based on the Green Banking Disclosure Index developed by Bose, Khan, Rashid, & Islam (2018). Firm value is measured using the Tobins'q ratio. Regression analysis technique is used in performing statistical tests. The population in this study are all Islamic commercial banks registered with the Financial Services Authority that have been listed on the Indonesia Stock Exchange during 2017 to 2020 by providing criteria for the samples taken. The results showed that there was a significant positive effect of Green Banking Disclosure on firm value in Islamic banking.
Pengaruh Green Banking Disclosure Terhadap Nilai Perusahaan Pada Bank Umum Syariah Di Indonesia Wahid Wachyu Adi Winarto; Tri Nurhidayah; Sukirno Sukirno
Velocity: Journal of Sharia Finance and Banking Vol. 1 No. 2 (2021): November 2021
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, UIN KH Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/velocity.v1i2.4212

Abstract

This study aims to analyze the effect of Green Banking Disclosure on firm value. The method used is quantitative by conducting content analysis on Green Banking Disclosure items based on the Green Banking Disclosure Index developed by Bose, Khan, Rashid, & Islam (2018). Firm value is measured using the Tobins'q ratio. Regression analysis technique is used in performing statistical tests. The population in this study are all Islamic commercial banks registered with the Financial Services Authority that have been listed on the Indonesia Stock Exchange during 2017 to 2020 by providing criteria for the samples taken. The results showed that there was a significant positive effect of Green Banking Disclosure on firm value in Islamic banking.