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All Journal JURNAL AKADEMIKA JURNAL PENDIDIKAN TAMBUSAI Jurnal Manajemen Informatika Jayakarta Jurnal Sains Natural IIJSE Akademika Fortech : Journal of Information Technology Indonesian Journal of Applied Science and Technology
Nilawati Nilawati
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : IIJSE

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DO GREEN BONDS DELIVER BETTER FINANCIAL PERFORMANCE? EVIDENCE FROM DUPONT ANALYSIS Nilawati, Nilawati; Mira, Mira; Sahib, Muhammad Khaedar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9739

Abstract

Increased attention to environmental issues has driven the development of sustainable financing instruments, one of which is Green Bonds, although corporate participation in Indonesia is still relatively limited. This study aims to compare the financial performance of companies issuing Green Bonds and Conventional Bonds and to examine the relationship of DuPont components to Return on Equity (ROE). This study uses a descriptive quantitative method with secondary data from financial statements and banking bonds for the 2022–2024 period. Analysis was performed using the DuPont approach to break down the components forming ROE. The results show that companies issuing Green Bonds have a higher average ROE compared to Conventional Bond issuers. Asset Turnover shows a significant relationship with ROE for Green Bond issuers, while for Conventional Bond issuers, Asset Turnover and Operating Profit Margin show a significant relationship. These findings indicate that efficiency in asset utilization is a key characteristic in banking financial performance.
Co-Authors Abd Manaf, Salmiani AGUS PURWANTO Aini, Rizka Nispu Astuti, Ni Putu Ayu Bustanul Atfal Danny Widyakusuma Hermawan, Danny Widyakusuma Della, Della Dwi Harjanto, Ganang Ezrifal Sany Fajarna, Farah Fennah, Febriani Fikri, Al Frayoga, Angga Gunawan Gunawan Hajar, St. Hazirman, Hazirman Herkaprina, Nina Irnaning Handayani, Novarina Ismatullah, Nurul Khatimah Ismayani, Yasfi Lema, Mawahda Abdullah Lestari, Sherly Ayu Lia Lajuna Lona, Devita Marihati Marihati, Marihati Mira Mira Muhammad Khaedar Sahib Nanik Indah Setianingsih, Nanik Indah Nasuka Nasuka, Nasuka Nisrina, Nina Novarina Irnaning Handayani, Novarina Irnaning Nurhayati Nurhayati Pratiwi, Ningsih Ika Putri, Meidia Rame Rame, Rame Riswan Riswan Rizal Awaludin Malik, Rizal Awaludin Ruliaty, Lisa Shinta Shinta Silvy Djayanti Silvy Djayanti, Silvy Sri Wahyuni Susdawanita Susdawanita, Susdawanita Susmita, Deti