Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Green Banking Disclosure pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023

Abstract

This research aims to identify the effect of profitability, firm size, and institutional ownership on green banking disclosure in banking sector companies that listed on Indonesia Stock Exchange in 2019-2023. The sampling method was purposive sampling, and 25 companies were obtained. The data analysis method carried out using SPSS version 26 application is descriptive analysis, classical assumption test, multiple linear regression analysis, and hypotesis test. The results obtained from this research are profitability has a positive effect on green banking disclosure, firm size has a positive effect on green banking disclosure, and intitutional ownership has a negative effect on green banking disclosure.