Green Banking, Kesehatan Bank dan Profitabilitas dengan Corporate Social Responsibility sebagai Variabel Moderasi
Abstract
The 2020 - 2021 pandemic has had an impact on banking activities. The aim of the study was to find out green banking practices carried out by the core capital bank group (KBMI) 3 during the pandemic, including CSR, as well as the health conditions of the banks. The study is based on the theory of Socially Responsible Investment and the concept of bank soundness. The study sample is KBMI 3 banks listed on the IDX. The operational variable is the dependent variable ROA as a measure of profitability. Meanwhile, the independent variables are CAR, BOPO, and NPL as bank health variables, 16 Green Banking indicators and 91 CSR indicators. The data analysis technique uses multiple and simple linear regression methods. The results show that the BOPO variable has a negative effect on bank profitability. Meanwhile, other variables have no effect. Thus, the study results provide findings that during a pandemic, KBMI 3 banks focused on maintaining cost efficiency, one measure of bank health. The research results are in line with the concept of bank soundness. The research contribution is that in the conditions of Covid-19, the KBMI 3 bank supports sustainability but maintains more cost efficiency.
Keywords: Green Banking, Corporate Social Responsibility, Specific Condition, Cost Efficiency.
Downloads
Download data is not yet available.
References
Acharya, S., & Locke, S. (2016). Green Banking and Banks Performance in India (A Comparative Analysis between Public and Private Sector Banks). International Conferences On Green Banking For Green Industry and Green Economy, 1–14.
Aldama, R. A., Herwiyanti, E., & Srirejeki, K. (2021). Peran Mediasi Reputasi Pada Hubungan Pengungkapan CSR Terhadap Profitabilitas Bank di ASEAN Dari Perspektif Green Banking. Jurnal Bisnis Dan Akuntansi, 23(1), 49–64. https://doi.org/10.34208/jba.v23i1.775
Aldini, I. U. (2021). OJK Ubah Aturan BUKU Jadi KBMI, Kegiatan Usaha Bank Tak Dibatasi Modal. Katadata.Co.Id. https://katadata.co.id/intannirmala/finansial/6123aec2222ce/ojk-ubah-aturan-buku-jadi-kbmi-kegiatan-usaha-bank-tak-dibatasi-modal
Anggraini, F., Puttri, D., Septriani, W., & Zefriyenni. (2020). Peranan Intellectual Capital sebagai Mediasi antara Corporate Social Responsibility dan Kinerja Perusahaan Perbankan. Jurnal Ekobistek, 9(2), 22–31. https://doi.org/10.35134/ekobistek.v9i2.79
Asfahaliza, A. N. P., & Anggraeni, P. W. (2022). Pengaruh Penerapan Green Banking terhadap Profitabilitas Perbankan di Indonesia Periode 2016-2021. Contemporary Studies in Economic, Finance, and Banking, 1(2), 298–311. https://doi.org/dx.doi.org/10.21776/csefb.2022.01.2.10.
Azis, I. J., Napitupulu, L. M., Patunru, A. A., & Resosudarmo, B. P. (2010). Pembangunan Berkelanjutan Peran dan Kontribusi Emil Salim. Kepustakaan Populer Gramedia.
Budiantoro, S. (2014). Green Banking, “Mengawal Green Banking Indonesia dalam Kerangka Pembangunan Berkelanjutan.” Prakarsa.
Devi, D. A. N. S., & Dewi, L. G. K. (2019). Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR sebagai Variabel Moderasi. E-Jurnal Akuntansi, 27(1), 792–821. https://doi.org/10.24843/EJA.2019.v27.i01.p29
Dikau, S., & Volz, U. (2018). Central Banking, Climate Change and Green Finance. In Asian Development Bank Institute (ADBI) (No. 867; ADBI Working Papers).
Gaudio, B. L. Del, Previtali, D., Sampagnaro, G., Verdoliva, V., & Vigne, S. (2022). Syndicated Green Lending and Lead Bank Performance. Journal of International Financial Management & Accounting, 33(3), 412–427. https://doi.org/https://doi.org/10.1111/jifm.12151
Handajani, L., Rifai, A., & Husnan, H. (2019). Kajian Tentang Inisiasi Praktik Green Banking pada Bank BUMN. Jurnal Economia, 15(1), 1–16. https://doi.org/10.21831/economia.v15i1.21954
Hasan, M. S. A., Manurung, A. H., & Usman, B. (2020). Determinants of Bank Profitability with Size as Moderating Variable. Journal of Applied Finance & Banking, 10(1), 153–166.
Ho, A. Y.-F., Liang, H.-Y., & Tumurbaatar, T. (2019). The Impact of Corporate Social Responsibility on Financial Performance: Evidence from Commercial Banks in Mongolia. Advances in Pacific Basin Business, Economics, and Finance, 7, 109–153. https://doi.org/10.1108/S2514-465020190000007006
Kapoor, N., Jaitly, M., & Gupta, R. (2016). Green Banking: A Step towards Sustainable Development. International Journal of Research in Management, Economics and Commerce, 6(7), 69–72.
Karyani, E., & Obrien, V. V. (2020). Green Banking and Performance: The Role of Foreign and Public Ownership. Jurnal Dinamika Akuntansi Dan Bisnis, 7(2), 221–234. https://doi.org/10.24815/jdab.v7i2.17150
Korytowski, M. (2018). Banks’ Profitability Determinants in Post-crisis European Union. International Journal of Finance & Banking Studies, 7(1), 1–12. https://doi.org/10.20525/ijfbs.v7i1.847
Kurniawan, C. C., & Irawan, J. F. P. (2021). Pengaruh Rasio Likuiditas, Rasio Biaya, Kecukupan Modal, dan Risiko Kredit sebagai Moderasi terhadap Profitabilitas Bank. E-Jurnal Akuntansi, 31(12), 3178–3194. https://doi.org/10.24843/EJA.2021.v31.i12.p11
Listiyani, N. (2017). Dampak Pertambangan terhadap Lingkungan Hidup di Kalimantan Selatan dan Implikasinya bagi Hak-Hak Warga Negara. Al’Adl, 9(1), 67–86. https://doi.org/10.31602/al-adl.v9i1.803
Martani, D. (2016). Bahasa Indonesian G4 Part One. https://staff.blog.ui.ac.id/martani/files/2016/02/Bahasa-Indonesian-G4-Part-One.pdf
Nanda, S., & Bihari, S. C. (2012). Profitability in Banks of India: An Impact Study of Implementation of Green Banking. International Journal of Green Economics, 6(3), 217–225. https://doi.org/10.1504/ijge.2012.050969
Nurmalia, G., Zuliansyah, & Kurniawan, M. (2021). Green Banking dan Rasio Kecukupan Modal mempengaruhi Pertumbuhan Laba bank Umum Syariah di Indonesia. Jurnal Ilmiah Keuangan Dan Perbankan, 4(2), 173–187. https://doi.org/10.24127/jf.v4i2.690
Park, H., & Kim, J. D. (2020). Transition toward Green Banking: Role of Financial Regulators and Financial Institutions. Asian Journal of Sustainability and Social Responsibility, 5(5), 1–25. https://doi.org/10.1186/s41180-020-00034-3
Peraturan Otoritas Jasa Keuangan (POJK). (2017). POJK Nomor 51/POJK.03/2017: Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik.
Prasanjaya, A. A. Y., & Ramantha, I. W. (2013). Analisis Pengaruh Rasio CAR, BOPO, LDR dan Ukuran Perusahaan Terhadap Profitabilitas Bank yang Terdaftar Di BEI. E-Jurnal Akuntansi, 4(1), 230–245.
Rajput, N., Arora, S., & Khanna, A. (2013). An Empirical Study of Impact of Environmental Performance on Financial Performance in Indian Banking Sector. International Journal of Business and Management Invention, 2(9), 19–24.
Ratnasari, T., Surwanti, A., & Pribadi, F. (2017). Model Integrasi untuk mengukur Dampak dari Green Banking dan Kinerja Keuangan Terhadap Profitabilitas Bank. Repository.Umy.Ac.Id. repository.umy.ac.id/bitstream/handle/123456789/21034/jurnalpublikasi.pdf?sequence=12#.
Rizal, N., & Joshi, S. K. (2018). Measuring Green Banking Practices on Bank’s Environmental Performance: Empirical Evidence from Kathmandu Valley. Journal of Business and Social Sciences, 2(1), 44–56. https://doi.org/10.3126/jbss.v1i1.22827
Rosdwianti, M. K., Ar, M., & Zahroh, Z. A. (2016). Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Perusahaan. Jurnal Administrasi Bisnis (JAB), 38(2), 16–22.
Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P. S., & Saaeidi, S. A. (2015). How Does Corporate Social Responsibility Contribute to Firm Financial Performance? The Mediating Role of Competitive Advantage, Reputation, and Customer Satisfaction. Journal of Business Research, 68(2), 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024
Saif-Alyousfi, A. Y. H. (2020). Determinants of bank profitability: evidence from 47 Asian countries. Journal of Economic Studies, 49(1), 44–60. https://doi.org/10.1108/JES-05-2020-0215
Sandeep. (2016). Green Banking: Issue and Challenges. Paripex-Indian Journal of Research, 5(8), 345–347. https://doi.org/10.36106/paripex
Siagian, E. M., Purba, B., Muhammadin, A., Simarmata, H. M. P., Sudjiman, P. E., Hardin, Wardhana, M. A., Siagian, V., Krisnawati, A., Sudarmanto, E., & Sudjiman, L. S. (2022). Manajemen Perbankan (1st ed.). Yayasan Kita Menulis.
Sudhalakshmi, K., & Chinnadorai, K. M. (2014). Green Banking Practices In Indian Banks. International Journal of Management and Commerce Innovations, 2(1), 232–235.
Zutter, C. J., & Smart, S. B. (2019). Principles of Managerial Finance (15th ed.). Pearson Education.
Aldama, R. A., Herwiyanti, E., & Srirejeki, K. (2021). Peran Mediasi Reputasi Pada Hubungan Pengungkapan CSR Terhadap Profitabilitas Bank di ASEAN Dari Perspektif Green Banking. Jurnal Bisnis Dan Akuntansi, 23(1), 49–64. https://doi.org/10.34208/jba.v23i1.775
Aldini, I. U. (2021). OJK Ubah Aturan BUKU Jadi KBMI, Kegiatan Usaha Bank Tak Dibatasi Modal. Katadata.Co.Id. https://katadata.co.id/intannirmala/finansial/6123aec2222ce/ojk-ubah-aturan-buku-jadi-kbmi-kegiatan-usaha-bank-tak-dibatasi-modal
Anggraini, F., Puttri, D., Septriani, W., & Zefriyenni. (2020). Peranan Intellectual Capital sebagai Mediasi antara Corporate Social Responsibility dan Kinerja Perusahaan Perbankan. Jurnal Ekobistek, 9(2), 22–31. https://doi.org/10.35134/ekobistek.v9i2.79
Asfahaliza, A. N. P., & Anggraeni, P. W. (2022). Pengaruh Penerapan Green Banking terhadap Profitabilitas Perbankan di Indonesia Periode 2016-2021. Contemporary Studies in Economic, Finance, and Banking, 1(2), 298–311. https://doi.org/dx.doi.org/10.21776/csefb.2022.01.2.10.
Azis, I. J., Napitupulu, L. M., Patunru, A. A., & Resosudarmo, B. P. (2010). Pembangunan Berkelanjutan Peran dan Kontribusi Emil Salim. Kepustakaan Populer Gramedia.
Budiantoro, S. (2014). Green Banking, “Mengawal Green Banking Indonesia dalam Kerangka Pembangunan Berkelanjutan.” Prakarsa.
Devi, D. A. N. S., & Dewi, L. G. K. (2019). Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR sebagai Variabel Moderasi. E-Jurnal Akuntansi, 27(1), 792–821. https://doi.org/10.24843/EJA.2019.v27.i01.p29
Dikau, S., & Volz, U. (2018). Central Banking, Climate Change and Green Finance. In Asian Development Bank Institute (ADBI) (No. 867; ADBI Working Papers).
Gaudio, B. L. Del, Previtali, D., Sampagnaro, G., Verdoliva, V., & Vigne, S. (2022). Syndicated Green Lending and Lead Bank Performance. Journal of International Financial Management & Accounting, 33(3), 412–427. https://doi.org/https://doi.org/10.1111/jifm.12151
Handajani, L., Rifai, A., & Husnan, H. (2019). Kajian Tentang Inisiasi Praktik Green Banking pada Bank BUMN. Jurnal Economia, 15(1), 1–16. https://doi.org/10.21831/economia.v15i1.21954
Hasan, M. S. A., Manurung, A. H., & Usman, B. (2020). Determinants of Bank Profitability with Size as Moderating Variable. Journal of Applied Finance & Banking, 10(1), 153–166.
Ho, A. Y.-F., Liang, H.-Y., & Tumurbaatar, T. (2019). The Impact of Corporate Social Responsibility on Financial Performance: Evidence from Commercial Banks in Mongolia. Advances in Pacific Basin Business, Economics, and Finance, 7, 109–153. https://doi.org/10.1108/S2514-465020190000007006
Kapoor, N., Jaitly, M., & Gupta, R. (2016). Green Banking: A Step towards Sustainable Development. International Journal of Research in Management, Economics and Commerce, 6(7), 69–72.
Karyani, E., & Obrien, V. V. (2020). Green Banking and Performance: The Role of Foreign and Public Ownership. Jurnal Dinamika Akuntansi Dan Bisnis, 7(2), 221–234. https://doi.org/10.24815/jdab.v7i2.17150
Korytowski, M. (2018). Banks’ Profitability Determinants in Post-crisis European Union. International Journal of Finance & Banking Studies, 7(1), 1–12. https://doi.org/10.20525/ijfbs.v7i1.847
Kurniawan, C. C., & Irawan, J. F. P. (2021). Pengaruh Rasio Likuiditas, Rasio Biaya, Kecukupan Modal, dan Risiko Kredit sebagai Moderasi terhadap Profitabilitas Bank. E-Jurnal Akuntansi, 31(12), 3178–3194. https://doi.org/10.24843/EJA.2021.v31.i12.p11
Listiyani, N. (2017). Dampak Pertambangan terhadap Lingkungan Hidup di Kalimantan Selatan dan Implikasinya bagi Hak-Hak Warga Negara. Al’Adl, 9(1), 67–86. https://doi.org/10.31602/al-adl.v9i1.803
Martani, D. (2016). Bahasa Indonesian G4 Part One. https://staff.blog.ui.ac.id/martani/files/2016/02/Bahasa-Indonesian-G4-Part-One.pdf
Nanda, S., & Bihari, S. C. (2012). Profitability in Banks of India: An Impact Study of Implementation of Green Banking. International Journal of Green Economics, 6(3), 217–225. https://doi.org/10.1504/ijge.2012.050969
Nurmalia, G., Zuliansyah, & Kurniawan, M. (2021). Green Banking dan Rasio Kecukupan Modal mempengaruhi Pertumbuhan Laba bank Umum Syariah di Indonesia. Jurnal Ilmiah Keuangan Dan Perbankan, 4(2), 173–187. https://doi.org/10.24127/jf.v4i2.690
Park, H., & Kim, J. D. (2020). Transition toward Green Banking: Role of Financial Regulators and Financial Institutions. Asian Journal of Sustainability and Social Responsibility, 5(5), 1–25. https://doi.org/10.1186/s41180-020-00034-3
Peraturan Otoritas Jasa Keuangan (POJK). (2017). POJK Nomor 51/POJK.03/2017: Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik.
Prasanjaya, A. A. Y., & Ramantha, I. W. (2013). Analisis Pengaruh Rasio CAR, BOPO, LDR dan Ukuran Perusahaan Terhadap Profitabilitas Bank yang Terdaftar Di BEI. E-Jurnal Akuntansi, 4(1), 230–245.
Rajput, N., Arora, S., & Khanna, A. (2013). An Empirical Study of Impact of Environmental Performance on Financial Performance in Indian Banking Sector. International Journal of Business and Management Invention, 2(9), 19–24.
Ratnasari, T., Surwanti, A., & Pribadi, F. (2017). Model Integrasi untuk mengukur Dampak dari Green Banking dan Kinerja Keuangan Terhadap Profitabilitas Bank. Repository.Umy.Ac.Id. repository.umy.ac.id/bitstream/handle/123456789/21034/jurnalpublikasi.pdf?sequence=12#.
Rizal, N., & Joshi, S. K. (2018). Measuring Green Banking Practices on Bank’s Environmental Performance: Empirical Evidence from Kathmandu Valley. Journal of Business and Social Sciences, 2(1), 44–56. https://doi.org/10.3126/jbss.v1i1.22827
Rosdwianti, M. K., Ar, M., & Zahroh, Z. A. (2016). Pengaruh Corporate Social Responsibility Terhadap Profitabilitas Perusahaan. Jurnal Administrasi Bisnis (JAB), 38(2), 16–22.
Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P. S., & Saaeidi, S. A. (2015). How Does Corporate Social Responsibility Contribute to Firm Financial Performance? The Mediating Role of Competitive Advantage, Reputation, and Customer Satisfaction. Journal of Business Research, 68(2), 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024
Saif-Alyousfi, A. Y. H. (2020). Determinants of bank profitability: evidence from 47 Asian countries. Journal of Economic Studies, 49(1), 44–60. https://doi.org/10.1108/JES-05-2020-0215
Sandeep. (2016). Green Banking: Issue and Challenges. Paripex-Indian Journal of Research, 5(8), 345–347. https://doi.org/10.36106/paripex
Siagian, E. M., Purba, B., Muhammadin, A., Simarmata, H. M. P., Sudjiman, P. E., Hardin, Wardhana, M. A., Siagian, V., Krisnawati, A., Sudarmanto, E., & Sudjiman, L. S. (2022). Manajemen Perbankan (1st ed.). Yayasan Kita Menulis.
Sudhalakshmi, K., & Chinnadorai, K. M. (2014). Green Banking Practices In Indian Banks. International Journal of Management and Commerce Innovations, 2(1), 232–235.
Zutter, C. J., & Smart, S. B. (2019). Principles of Managerial Finance (15th ed.). Pearson Education.
Published
2023-04-30
How to Cite
KWEESWARA, Corinna Octavia; IRAWAN, Judith Felicia Pattiwael.
Green Banking, Kesehatan Bank dan Profitabilitas dengan Corporate Social Responsibility sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 4, p. 968-983, apr. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/97947>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i04.p07.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
