Pengaruh Green Banking, Efisiensi Biaya Operasional, dan Kecukupan Modal terhadap Kinerja Keuangan Bank Syariah dengan Ukuran Perusahaan sebagai Variabel Moderasi

Karisma Dwi Banowati (Jurusan Akuntansi, Universitas Muhammadiyah Purwokerto)
Sri Wahyuni (Jurusan Akuntansi, Universitas Muhammadiyah Purwokerto)
Iwan Fakhruddin (Jurusan Akuntansi, Universitas Muhammadiyah Purwokerto)
Edi Joko Setyadi (Jurusan Akuntansi, Universitas Muhammadiyah Purwokerto)

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

This study aims to analyze the impact of Green Banking, Operational Efficiency (BOPO), and Capital Adequacy (CAR) on the financial performance of Sharia banks, with Firm Size (SIZE) serving as a moderating variable, focusing on Sharia banks registered with the Financial Services Authority (OJK). A quantitative approach was employed using secondary data obtained from the annual financial statements and sustainability reports of Sharia banks registered with the OJK for the 2021–2025 period. The sample was selected using a purposive sampling technique, resulting in 13 Sharia banks and a total of 65 observations. Data analysis was conducted using panel data regression with EViews 13. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best model, followed by hypothesis testing using Moderated Regression Analysis (MRA). The results indicate that Green Banking and BOPO have a significant positive effect on financial performance, whereas CAR has a significant negative effect. Firm Size was found to moderate the relationships of Green Banking, BOPO, and CAR with financial performance.