Contemporary Studies in Economic, Finance and Banking (CSEFB)
Vol. 5 No. 3 (2026)

Profitability, Capital Structure, and Bank Going Concern: The Moderating Role of Green Banking

Vira Dwiyati Sabita Melati (Unknown)
Moh. Athoillah (Unknown)



Article Info

Publish Date
03 Sep 2026

Abstract

Companies must not only focus on managing financial performance to ensure sound going concern but must also address environmental challenges. Corporate operations, particularly in the banking sector, cannot be separated from these influencesGreen banking refers to a business approach that integrates environmentally friendly practices to reduce carbon emissions and support sustainable development. This research aims to examine the relationship between profitability, capital structure, and banking going concern, with green banking serving as a moderating variable. ROA was used to measure profitability, whereas capital structure was assessed using the DER Rat, going concern was measured by the CAR, and green banking was measured using the Green Banking indicator. Data analysis in this study employed moderated linear regression. The findings reveal that ROA positively and significantly influences CAR. In contrast, DER shows no significant effect on CAR. Furthermore, green banking plays a significant moderating role in the relationship between ROA and CAR.

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Journal Info

Abbrev

csefb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Economics, Finance, and ...