<![CDATA[It is important for banking companies to implement the concept of green banking. This is because banking companies have an important role and contribution in providing credit funds and minimizing the negative impact on the environment from the company's operational activities. One of the ways banking implements green banking is with online banking facilities, internet banking, mobile banking, green loans and others. This method is considered effective in reducing the number of energy use and paper use in its operations. With this concept, companies can achieve operational cost efficiency. The application of this concept will lead to an increase in the bank's reputation and positive image in the eyes of investors and the public so that it can increase the number of investors and earn profits. The approach used in this study is a quantitative approach, using secondary data derived from 2 reports, namely financial statements and sustainability reports. The population in this study is 57 companies and the total sample was 40 companies. The data testing method uses classical assumption test, T test and F test. The result of this study based on T test that green banking has a positive effect on return on assets and operational costs to operating income (BOPO) has a negative effect on return on assets. Based on the F test that green banking and operational costs (BOPO) to operational income influences return on assets.]]>
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