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All Journal EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Monex: Journal of Accounting Research Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Akuntansi eCo-Fin Room of Civil Society Development Jurnal Medika Nusantara Balance: Jurnal Akuntansi, Auditing, dan Keuangan Room of Civil Social Development
Ida Nurhayati
Jurusan Akuntansi, Politeknik Negeri Semarang
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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GREEN BANKING, BOARD DIVERSITY, AND BANK PERFORMANCE: A LINIEAR AND NON-LINEAR STUDY IN INDONESIA Septian Yudha Kusuma; Ida Nurhayati; Mella Katrina Sari; Tri Wahyudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7832

Abstract

The pressure on the banking sector to embrace sustainability principles stems not only from domestic regulations but also from the fact that economic activities have become urgent concerns for governments and businesses across all industries. This study aims to examine the influence of green banking and board diversity on bank profitability, considering the possibility of nonlinear relationships. Using 39 banks with a 3-year observation period obtained 117 panel data observations, this study uses a Random Effects model with a robust clustered standard errors approach. The results study show that green banking has proven insignificant for profitability. In contrast, non-linear board diversity has been shown to have a u-shape influence, and the linear influence is not significant on profitability. This result is a marker that board diversity are important components in achieving bank performance, meanwhile, green banking has not had a significant impact. The results also support the theory of upper echelons and self-categorization
Co-Authors Adia Adi Prabowo Andriyan Eka Sapta Andriyan Eka Sapta Andriyan Eka Sapta Indra Sukma Subagio Iwan Budiyono Jusmi Amid Lilis Mardiana Anugrahwati Musyafa Alfarizi Nurhayati Al Ismiarif Nurseto Adhi Retno Winarti Handayani Rudi Handoyono Samani Samani Samani Sam’ani Septian Yudha Kusuma Siti Hasanah Tri Wahyudi Tutik Dwi Karyanti Tutik Dwi Karyanti Tutik Dwi Karyanti Via Kumalasari