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Journal : Jurnal Akuntansi dan Keuangan

Green Credit, Bank Social Responsibility Dan Kinerja Keuangan Perbankan di Indonesia Mustika, Venna Maulida; Putri, Shara Amelia; Wahyuni, Sri; Sari, Dewi Maya
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18170

Abstract

The study aims to examine the relationship between green credit, bank social responsibility, and the financial performance of banks in Indonesia. Green credit refers to loans provided by banks to sectors that contribute to sustainable development and the environment. Bank social responsibility includes activities conducted by banks to support social and environmental sustainability. This research involves collecting secondary data from banking financial statements and sustainability reports of banks in Indonesia for the year 2022. The data is analyzed using Multiple Regression Analysis. The results show that green credit, proxied by CAR (Capital Adequacy Ratio) and LDR (Loan to Deposit Ratio), is found to affect the financial performance of banks, while ROA (Return on Assets) does not have an effect. Meanwhile, bank social responsibility, proxied by IER (Investment Efficiency Ratio), is found not to affect the financial performance of banks in Indonesia.