Laporan Penelitian Pelaporan Keberlanjutan Tentang Green Banking dan Implikasinya Terhadap Kinerja Perbankan

Handajani, Lilik and Akram, Akram and Rifai, Ahmad (2019) Laporan Penelitian Pelaporan Keberlanjutan Tentang Green Banking dan Implikasinya Terhadap Kinerja Perbankan. Project Report. Lembaga Penelitian dan Pengabdian Universitas Mataram. (Unpublished)

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Abstract

The purpose of this study is to analyse the effect of green banking and the characteristics of banks in internalizing sustainability issues in banks and their effects on financial and non-financial performance. Structural model testing was conducted on 11 banks listed on the Indonesia Stock Exchange that reported sustainability (sustainability report) during 2015-2018. The results showed an increase in disclosure of sustainability in the banking sector and disclosure of the economic dimension more dominant than the environmental and social dimensions. Other findings in this study state that the internalization of the issue of sustainability in banking business practices (sustainability banking) has no significant effect on financial performance (which is reflected in ROA and CAR) as well as non-financial performance reflected in investment funds. However, the results of this study prove that the characteristics of banks that are reflected using institutional ownership and old ownership also negatively affect bank financial performance and nonfinancial bank performance. This finding is related to share ownership by third parties that has a significant proportion through a supervisory agency that does not yet support financial increase. The long life of a bank, which is around 16.96 years, also cannot improve financial performance or improve bank finance through business processes that can provide improvements to improve bank performance. The implication of this research is important to stimulate its development in sustainable finance and implement it through strengthening banking governance.

Item Type: Monograph (Project Report)
Keywords (Kata Kunci): green banking, sustainable banking, financial performance, non financial performance
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi
Depositing User: Dr. Lilik Handajani
Date Deposited: 02 Nov 2020 01:57
Last Modified: 02 Nov 2020 01:57
URI: http://eprints.unram.ac.id/id/eprint/18111

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