Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal AKMENIKA
Maulana, Moch. Ganjar
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Green Banking Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Maulana, Moch. Ganjar; Muzayyanah; Indriyani, Rinni; Sari, Fitriya
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7720

Abstract

This study examines the effect of the implementation of Green Banking on company value with profitability as a mediating variable in IKBI member banks in 2022. The background of this research is motivated by the strategic role of the banking sector in supporting economic growth and environmental sustainability. Secondary data was taken from the financial statements of 15 IKBI member banks during the 2019–2022 period. The analysis was carried out by multiple linear regression and path analysis to test the relationship between Green Banking, profitability (measured by ROA), and company value (measured by PBV). The results of the study show that Green Banking activities have a significant positive effect on profitability and company value. The increase in green activities at banks contributes to the increase in ROA, which further increases the value of the company directly or indirectly. These findings support a signal theory that transparency in sustainability implementation can.
Co-Authors Fitriya Sari Indriyani, Rinni Muzayyanah Muzayyanah