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All Journal Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Putri, Orsita Asmu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Influence of Financial Performance And Corporate Governance On Green Banking Disclosure In Sharia Commercial Banks Putri, Orsita Asmu; Putri, Rizky Nur Ayuningtyas
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 2 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 2
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i2.1352

Abstract

Islamic commercial banks do not fully disclose their green banking practices in sustainability reports, with an average disclosure covering only 40% of environmentally friendly activities. This study aims to analyze the impact of financial performance and corporate governance on green banking disclosure in Islamic commercial banks in Indonesia from 2020 to 2023. Data were obtained from annual reports, GCG reports, and sustainability reports of seven banks selected using a purposive sampling approach. Statistical data analysis was conducted using Eviews 10. The results indicate that green banking disclosure is significantly influenced by ROA, CAR, the board of directors, and the Sharia supervisory board simultaneously. Partially, ROA has a negative effect, CAR and the board of directors have a positive effect, while the Sharia supervisory board has no effect on green banking disclosure.
Co-Authors Putri, Rizky Nur Ayuningtyas