MABIS: Manajemen dan Bisnis
Vol 25, No 2 (2026): July 2026

Mediating role of green banking in enhancing non-financial performance: evidence from Indonesian commercial banks

Fangky A Sorongan (Perbanas Institute)
Steph Subanidja (Perbanas Institute)
Djoko Hanantijo (Perbanas Institute)
Mohammad Hidir Baharudin (Kolej Universiti Islam Johor Sultan Ibrahim)



Article Info

Publish Date
21 Jul 2026

Abstract

This study investigates the mediating role of green banking in connecting sustainable organizational culture, green innovation capability, and bank reputation to the non-financial performance of Indonesian commercial banks. Although prior research largely emphasizes financial outcomes of green banking, its impact on non-financial dimensions such as operational efficiency, innovation, and reputation remains underexplored in emerging markets like Indonesia. A quantitative approach was employed, utilizing structural equation modeling (SEM) with AMOS on survey data from 270 respondents in the Indonesian banking sector. Findings show that green banking has a direct and significant positive effect on non-financial performance. Importantly, sustainable organizational culture, green innovation capability, and bank reputation affect non-financial performance solely through the full mediation of green banking practices. The results highlight that internal sustainability values and reputational assets yield no direct performance benefits unless embedded in concrete green banking initiatives. This underscores the need for banks to prioritize substantive implementation of sustainable products, eco-friendly operations, and regulatory compliance to gain competitive advantage in Indonesia’s green and digital economy.

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Journal Info

Abbrev

mabis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Manajemen & Bisnis (MABIS) is an open access journal with ISSN 1412-3789 and e-ISSN 2477-1783. The editorial board invites authors and experts to publish and share their ideas through scientific and empirical research in the field of Management and Business. The major objective of the publication is ...