Proceeding International Conference on Digital Education and Social Science
Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202

The Effects of Green Financing, Firm Size, and Operating Income on Bank Firm Value

Vinatya Ayu Natasya (ITEBIS PGRI Dewantara Jombang)
, Omi Pramiana (ITEBIS PGRI Dewantara Jombang)



Article Info

Publish Date
18 Jan 2026

Abstract

This study examines the effect of green financing, firm size, and operating income on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using a quantitative approach, secondary data were collected from annual reports, sustainability reports, and financial reports. Multiple linear regression analysis was performed using SPSS. The results show that green financing, firm size, and operating income each have a positive and significant effect on firm value. The regression model produced an R-square value of 0.944, indicating that the three independent variables together can explain 94.4% of the variation in firm value. All hypotheses were supported, confirming the importance of sustainable financing and strong operational performance in increasing firm value. These findings contribute theoretically to the literature on sustainable finance and provide practical insights for banking management and investors.

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Journal Info

Abbrev

icdess

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

Description

The international conference on digital education and social sciences is an international seminar held in collaboration with PB PGRI and APPI PGRI. This seminar is an annual activity and will only start in 2022 with the topic 1. Tackling the digital divide 2. Engage with the new teaching and ...