Pengaruh Green Banking dan Bank Efficiency terhadap Bank Profitability: Studi Kasus pada Perusahaan Sektor Perbankan Indonesia yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2024
DOI:
https://doi.org/10.63822/5czd6x78Keywords:
Green Banking, Bank Efficiency, BOPO, Bank Profitability, ROAAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Green Banking dan Bank Efficiency terhadap Bank Profitability pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan perbankan. Sampel penelitian ditentukan menggunakan teknik purposive sampling, sehingga diperoleh 41 bank dengan total 205 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews 12. Hasil penelitian menunjukkan bahwa secara simultan Green Banking dan Bank Efficiency berpengaruh signifikan terhadap Bank Profitability. Secara parsial, Green Banking berpengaruh positif namun tidak signifikan terhadap profitabilitas bank, sehingga hipotesis pertama ditolak. Sementara itu, Bank Efficiency yang diproksikan dengan BOPO berpengaruh negatif dan signifikan terhadap profitabilitas bank, sehingga hipotesis kedua diterima. Temuan ini mengindikasikan bahwa efisiensi operasional merupakan faktor penting dalam meningkatkan profitabilitas perbankan, sedangkan manfaat Green Banking terhadap profitabilitas cenderung bersifat jangka panjang.
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