<![CDATA[This study aims to analyze the effect of green banking through four dimensions, namely banks' policy related practice, daily operation related practice, customer related practice, and employee related practice, on profitability proxied by Return on Assets (ROA), and to examine the moderating role of bank size. Inconsistency in prior research findings and the limitation of single-index measurement approaches serve as the primary motivation for this study. The population consists of all conventional commercial banks listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The sample was determined using purposive sampling based on the completeness of financial reports and data availability, resulting in 24 banks with 96 total observations as balanced panel data. Data were analyzed using panel data regression with the Fixed Effect Model (FEM), selected based on the Chow and Hausman tests. The results indicate that only the employee related practice dimension has a significant positive effect on ROA, while banks' policy related practice, daily operation related practice, and customer related practice show no significant effect. Furthermore, bank size is not proven to moderate the relationship between any of the four green banking dimensions and profitability. This study concludes that the effectiveness of green banking on bank financial performance depends on the specific dimension implemented rather than institutional scale.]]>
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