THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIOD
Environmental problems such as climate change and natural disasters are now increasingly frequent. Banking operations that pay less attention to environmental aspects contribute to worsening this situation, because the drive for profit often makes the negative impact of business on the environment i...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Nurul Jadid University
2025-06-01
|
| Series: | Profit: Jurnal Kajian Ekonomi dan Perbankan Syariah |
| Subjects: | |
| Online Access: | https://ejournal.unuja.ac.id/index.php/profit/article/view/11281 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849727380012138496 |
|---|---|
| author | Karexa Selvia Yundari Femei Purnamasari Ahmad Hazas Syarif |
| author_facet | Karexa Selvia Yundari Femei Purnamasari Ahmad Hazas Syarif |
| author_sort | Karexa Selvia Yundari |
| collection | DOAJ |
| description | Environmental problems such as climate change and natural disasters are now increasingly frequent. Banking operations that pay less attention to environmental aspects contribute to worsening this situation, because the drive for profit often makes the negative impact of business on the environment ignored. This study aims to analyze the application of green coin rating (GCR) and Operational Cost Efficiency (BOPO) to return on equity (ROE) as an indicator of financial performance at Islamic Commercial Banks in Indonesia for the 2019-2023 Period. The population in this study are all financial reports from 13 BUSs that have been published until 2023. The sample of this study used purposive sampling with a sample of 6 BUS, namely BCA Syariah, Bank Aceh Syariah, Bukopin Syariah, NTB Syariah, Bank Panin Dubai Syariah, and Bank Muamalat, using annual report data and sustainability reports for the 2019-2023 period. The data analysis technique uses panel data regression analysis through the E-Views10 program. The results showed that partially, the application of GCR has a negative and insignificant effect on ROE with a sig value. 0.5845>0.05, while BOPO shows a positive significant effect on ROE with a sig value. 0,0000<0,05. Simultaneously GCR and BOPO have a significant effect with a sig value. 0.000001 <0.05 on ROE at Islamic Commercial Banks in Indonesia for the 2019-2023 Period
Keywords: Green Banking, Operating Cost Efficiency, Financial Performance, Islamic Commercial Bank |
| format | Article |
| id | doaj-art-4e84d66fc1f74246adf58760eaa46d5c |
| institution | DOAJ |
| issn | 2685-4309 2597-9434 |
| language | Indonesian |
| publishDate | 2025-06-01 |
| publisher | Nurul Jadid University |
| record_format | Article |
| series | Profit: Jurnal Kajian Ekonomi dan Perbankan Syariah |
| spelling | doaj-art-4e84d66fc1f74246adf58760eaa46d5c2025-08-20T03:09:51ZindNurul Jadid UniversityProfit: Jurnal Kajian Ekonomi dan Perbankan Syariah2685-43092597-94342025-06-019112914510.33650/profit.v9i1.112813957THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIODKarexa Selvia Yundari0Femei Purnamasari1Ahmad Hazas Syarif2Universitas Islam Negeri Raden Intan LampungUniversitas Islam Negeri Raden Intan LampungUniversitas Islam Negeri Raden Intan LampungEnvironmental problems such as climate change and natural disasters are now increasingly frequent. Banking operations that pay less attention to environmental aspects contribute to worsening this situation, because the drive for profit often makes the negative impact of business on the environment ignored. This study aims to analyze the application of green coin rating (GCR) and Operational Cost Efficiency (BOPO) to return on equity (ROE) as an indicator of financial performance at Islamic Commercial Banks in Indonesia for the 2019-2023 Period. The population in this study are all financial reports from 13 BUSs that have been published until 2023. The sample of this study used purposive sampling with a sample of 6 BUS, namely BCA Syariah, Bank Aceh Syariah, Bukopin Syariah, NTB Syariah, Bank Panin Dubai Syariah, and Bank Muamalat, using annual report data and sustainability reports for the 2019-2023 period. The data analysis technique uses panel data regression analysis through the E-Views10 program. The results showed that partially, the application of GCR has a negative and insignificant effect on ROE with a sig value. 0.5845>0.05, while BOPO shows a positive significant effect on ROE with a sig value. 0,0000<0,05. Simultaneously GCR and BOPO have a significant effect with a sig value. 0.000001 <0.05 on ROE at Islamic Commercial Banks in Indonesia for the 2019-2023 Period Keywords: Green Banking, Operating Cost Efficiency, Financial Performance, Islamic Commercial Bankhttps://ejournal.unuja.ac.id/index.php/profit/article/view/11281green banking, operating cost efficiency, financial performance, islamic commercial bank |
| spellingShingle | Karexa Selvia Yundari Femei Purnamasari Ahmad Hazas Syarif THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIOD Profit: Jurnal Kajian Ekonomi dan Perbankan Syariah green banking, operating cost efficiency, financial performance, islamic commercial bank |
| title | THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIOD |
| title_full | THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIOD |
| title_fullStr | THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIOD |
| title_full_unstemmed | THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIOD |
| title_short | THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIOD |
| title_sort | effect of green banking implementation and operating cost efficiency on financial performance at islamic commercial banks in indonesia for the 2019 2023 period |
| topic | green banking, operating cost efficiency, financial performance, islamic commercial bank |
| url | https://ejournal.unuja.ac.id/index.php/profit/article/view/11281 |
| work_keys_str_mv | AT karexaselviayundari theeffectofgreenbankingimplementationandoperatingcostefficiencyonfinancialperformanceatislamiccommercialbanksinindonesiaforthe20192023period AT femeipurnamasari theeffectofgreenbankingimplementationandoperatingcostefficiencyonfinancialperformanceatislamiccommercialbanksinindonesiaforthe20192023period AT ahmadhazassyarif theeffectofgreenbankingimplementationandoperatingcostefficiencyonfinancialperformanceatislamiccommercialbanksinindonesiaforthe20192023period AT karexaselviayundari effectofgreenbankingimplementationandoperatingcostefficiencyonfinancialperformanceatislamiccommercialbanksinindonesiaforthe20192023period AT femeipurnamasari effectofgreenbankingimplementationandoperatingcostefficiencyonfinancialperformanceatislamiccommercialbanksinindonesiaforthe20192023period AT ahmadhazassyarif effectofgreenbankingimplementationandoperatingcostefficiencyonfinancialperformanceatislamiccommercialbanksinindonesiaforthe20192023period |