Sustainable Banking and Bank Performance

Handajani, Lilik (2021) Sustainable Banking and Bank Performance. JURNAL ILMIAH AKUNTANSI DAN BISNIS, 16 (1). pp. 173-186. ISSN 2303-1018

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Abstract

This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports consistently during the periods of 2015–2018. Results indicate that while the internalization of sustainability issues in banking business practices does not have a significant impact on bank performance, the characteristics of a bank, which are reflected by institutional and foreign ownership and bank age, have a significant effect on bank financial and nonfinancial performance. The implications of sustainable banking practices are indicated to gain legitimacy from regulators for the existence of financial entities and meet stakeholder expectations, which in practice require trade-off of interests among stakeholder groups.

Item Type:	Article
Keywords (Kata Kunci):	sustainable banking, bank performance, bank characteristic
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi
Depositing User:	Dr. Lilik Handajani
Date Deposited:	18 Apr 2023 02:44
Last Modified:	18 Apr 2023 02:44
URI:	http://eprints.unram.ac.id/id/eprint/36756

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