Pengaruh Diversitas Gender Direksi, Profitabilitas, Capital Adequacy Ratio, dan Financial Slack terhadap Pengungkapan Praktik Green Banking pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Abstract

This study aims to determine the influence of Gender Diversity of Directors, Profitability, Capital Adequacy Ratio, and Financial Slack on the Disclosure of Green Banking Practices in Conventional Commercial Banks listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used in this study is the purposive sampling method and a research sample of 12 companies was obtained with a total of 60 observations. The type of data used is secondary data with a data collection method through a documentation study from the company's official www.idx.com and website. The data analysis method used was multiple linear regression analysis. The results of this study show that Financial Slack has a positive effect on the disclosure of green banking practices in conventional commercial banks listed on the Indonesia Stock Exchange in 2019-2023, and the Capital Adequacy Ratio has a negative effect on the disclosure of green banking practices in conventional commercial banks listed on the Indonesia Stock Exchange in 2019-2023. However, the variables of Gender Diversity, Board of Directors and Profitability have no effect on the disclosure of green banking practices in conventional commercial banks listed on the Indonesia stock exchange in 2019-2023.