Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia

This study aims to investigate the application of green banking on the tendency for efficiency in banking companies. This study designs green banking using serial logic from green accounting, green innovation, and green technology in its tendency to increase company efficiency. Furthermore, stakehol...

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Main Authors: Rachel Noverietha Putri, Johanna Kezia Putri Mail, Rossalina Christanti, Albertus Henri L. Nugroho
Format: Article
Language:English
Published: Ikatan Akuntan Indonesia 2024-01-01
Series:The Indonesian Journal of Accounting Research
Subjects:
Online Access:https://ijar-iaikapd.or.id/index.php/ijar/article/view/751
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author Rachel Noverietha Putri
Johanna Kezia Putri Mail
Rossalina Christanti
Albertus Henri L. Nugroho
author_facet Rachel Noverietha Putri
Johanna Kezia Putri Mail
Rossalina Christanti
Albertus Henri L. Nugroho
author_sort Rachel Noverietha Putri
collection DOAJ
description This study aims to investigate the application of green banking on the tendency for efficiency in banking companies. This study designs green banking using serial logic from green accounting, green innovation, and green technology in its tendency to increase company efficiency. Furthermore, stakeholders strongly influence the creation of an ethical company with three pillar objectives: social, environmental, and economic. This study explores banking companies because they are unique in their position as economic drivers but are required to be able to have an impact on society and the environment. This study uses existing banking data in Indonesia in the 2015-2021 range, which produces 231 observational data. This research found that banking companies can implement the three pillars, which include social, environmental, and economic, by encouraging stakeholders. Furthermore, in its position as an economic driver, banks will make efficiency in their budget costs so that the economic pillars are maintained without leaving the social and environmental pillars. Finally, this research has implications for the role of stakeholders who can encourage the implementation of green banking and strategies for implementing green banking for the banking industry.
format Article
id doaj-art-e006303f54e94eeeb527413a32024221
institution OA Journals
issn 2086-6887
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language English
publishDate 2024-01-01
publisher Ikatan Akuntan Indonesia
record_format Article
series The Indonesian Journal of Accounting Research
spelling doaj-art-e006303f54e94eeeb527413a320242212025-08-20T02:32:42ZengIkatan Akuntan IndonesiaThe Indonesian Journal of Accounting Research2086-68872655-17482024-01-01271157178 10.33312/ijar.751Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from IndonesiaRachel Noverietha Putri0Johanna Kezia Putri Mail1Rossalina Christanti 2Albertus Henri L. Nugroho3Universitas Kristen Duta Wacana, IndonesiaUniversitas Kristen Duta Wacana, IndonesiaUniversitas Kristen Duta Wacana, IndonesiaUniversitas Kristen Duta Wacana, IndonesiaThis study aims to investigate the application of green banking on the tendency for efficiency in banking companies. This study designs green banking using serial logic from green accounting, green innovation, and green technology in its tendency to increase company efficiency. Furthermore, stakeholders strongly influence the creation of an ethical company with three pillar objectives: social, environmental, and economic. This study explores banking companies because they are unique in their position as economic drivers but are required to be able to have an impact on society and the environment. This study uses existing banking data in Indonesia in the 2015-2021 range, which produces 231 observational data. This research found that banking companies can implement the three pillars, which include social, environmental, and economic, by encouraging stakeholders. Furthermore, in its position as an economic driver, banks will make efficiency in their budget costs so that the economic pillars are maintained without leaving the social and environmental pillars. Finally, this research has implications for the role of stakeholders who can encourage the implementation of green banking and strategies for implementing green banking for the banking industry.https://ijar-iaikapd.or.id/index.php/ijar/article/view/751green bankinggreen accountinggreen innovationgreen technologyefficiency strategy
spellingShingle Rachel Noverietha Putri
Johanna Kezia Putri Mail
Rossalina Christanti
Albertus Henri L. Nugroho
Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia
The Indonesian Journal of Accounting Research
green banking
green accounting
green innovation
green technology
efficiency strategy
title Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia
title_full Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia
title_fullStr Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia
title_full_unstemmed Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia
title_short Investigating the Impact of Green Banking on Efficiency Strategy: Evidence from Indonesia
title_sort investigating the impact of green banking on efficiency strategy evidence from indonesia
topic green banking
green accounting
green innovation
green technology
efficiency strategy
url https://ijar-iaikapd.or.id/index.php/ijar/article/view/751
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AT rossalinachristanti investigatingtheimpactofgreenbankingonefficiencystrategyevidencefromindonesia
AT albertushenrilnugroho investigatingtheimpactofgreenbankingonefficiencystrategyevidencefromindonesia