Pengaruh Dewan Direksi, Kinerja Keuangan, Bank Size, Financial Slack, dan Kepemilikan Asing terhadap Pengungkapan Green Banking pada Bank Umum di Indonesia Tahun 2020–2023

Abstract

This study aims to determine the Influence of the Board of Directors, Financial Performance, Bank Size, Financial Slack and Foreign Ownership on Green Banking Disclosure in Commercial Banks in Indonesia in 2020-2023. The type of research used is quantitative research. The population used was 42 Commercial Banks in Indonesia in the year during the period 2020-2023 using a sample of 88 observation data. The data analysis techniques used are descriptive statistical analysis methods, classical assumption test analysis, multiple linear regression analysis and hypothesis testing (t-test, F-test and coefficient of determination) using SPSS version 26. The results of this study indicate that the Number of Board of Directors (X1) has a positive and significant effect on Green Banking Disclosure (Y), Financial Performance (X2) does not affect Green Banking Disclosure (Y), Bank Size (X3) has a negative and significant effect on Green Banking Disclosure (Y), Financial Slack (X4) has a negative and significant effect on Green Banking Disclosure (Y), Foreign Ownership (X5) does not affect Green Banking Disclosure (Y) and the Number of Board of Directors (X1), Financial Performance (X2), Bank Size (X3), Financial Slack (X4) and Foreign Ownership (X5) simultaneously affect Green Banking Disclosure (Y) in Commercial Banks in Indonesia in 2020-2023.