Analisis Pengaruh Pembiayaan Green Banking Dan Kesehatan Bank Terhadap Financial Performance Melalui Bank Size Sebagai Variabel Moderating pada Industri Perbankan di Indonesia

Abstract

This study aims to analyze the effect of green banking financing and bank soundness on financial performance through bank size as a moderating variable in the Indonesian banking industry. This research employs a quantitative approach. The data analysis techniques used are descriptive statistics and panel data regression analysis using EViews. The sample consists of banking companies listed on the Indonesia Stock Exchange that have implemented green banking.financing concepts during the five-year period from 2019 to 2023. The.findings reveal that the implementation of green banking, capital adequacy ratio, non-performing loans, operational expenses tooperating income (BOPO), loan to deposit ratio, and total assets have a significant effect on return on assets (ROA). Green banking practices positively influence the bank's .financial performance. Non-performing loans have a negative effect on ROA. BOPO also negatively affects ROA. Liquidity, as measured by the loan to deposit ratio (LDR), has a positive effect on ROA. Meanwhile, the cost efficiency ratio negatively affects financial performance. Furthermore, bank size moderates the relationship between green banking and ROA. Company size also moderates the relationship between capital adequacy ratio (CAR) and ROA. However, it does not moderate the effect of non-performing loans (NPL) or BOPO on financial performance.