Pengaruh Financial Slack, Return on Asset, Nonperforming Loan, dan Capital Adequacy Ratio terhadap Green Banking Disclosure pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2022 – 2023

Abstract

The formulation of the problem raised in this research is the extent of the influence of financial slack, return on asset, nonperforming loan, and capital adequacy ratio on green banking disclosure. The aim of this research is to determine and analyze the influence of financial slack, return on asset, nonperforming loan, and capital adequacy ratio on green banking disclosure. The hypothesis in this research is that financial slack has a positive effect on green banking disclosure, return on asset has a positive effect on green banking disclosure, nonperforming loan has a negative effect on green banking disclosure, and capital adequacy ratio has a positive effect on green banking disclosure. Secondary data is carried out from www.idx.co.id and company’s official website, The analytical method used is quantitative descriptive using multiple linear regression for all proposed hypotheses. The research results show that simultaneously financial slack, return on asset, nonperforming loan, and capital adequacy ratio have a significant effect on green banking disclosure. The partial test shows that only two variables have a significant positive effect on green banking disclosure, namely financial slack and capital adequacy ratio, while return on asset and nonperforming loan variables do not have a significant effect on green banking disclosure.