Green Banking Disclosure  dan  Bank’s Environmental Performance: Peran Mediasi  Green Finance Pada Perbankan Indonesia

Atika Aulia; Lia Uzliawati

doi:10.47709/jebma.v6i2.9106

Authors

Atika Aulia Universitas Sultan Ageng Tirtayasa
Lia Uzliawati Universitas Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.47709/jebma.v6i2.9106

Keywords:

Green Banking Driclosure, Green Finanance, Bank's Environmental Performance, Sustainable Performance, perbankan

Abstract

Perbankan memiliki peran strategis dalam agenda sustainable finance karena pengungkapan keberlanjutan dan pembiayaan hijau dapat mencerminkan komitmen bank terhadap tanggung jawab lingkungan. Namun, bukti empiris mengenai bagaimana Green Banking Disclosure memengaruhi Bank’s Environmental Performance, baik secara langsung maupun melalui Green Finance, masih terbatas, khususnya pada konteks perbankan Indonesia. Penelitian ini bertujuan menganalisis pengaruh Green Banking Disclosure terhadap Bank’s Environmental Performance dengan Green Finance sebagai variabel mediasi pada bank yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan 10 bank sampel, sehingga menghasilkan 40 observasi. Data dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa Green Banking Disclosure dan Green Finance berpengaruh positif dan signifikan terhadap Bank’s Environmental Performance. Namun, Green Banking Disclosure tidak berpengaruh signifikan terhadap Green Finance, sehingga Green Finance tidak mampu memediasi pengaruh Green Banking Disclosure terhadap Bank’s Environmental Performance. Temuan ini menunjukkan bahwa pengungkapan green banking pada perbankan Indonesia telah berkontribusi terhadap kinerja lingkungan, tetapi belum sepenuhnya diterjemahkan ke dalam implementasi pembiayaan hijau. Penelitian ini memperkaya literatur green banking dan sustainable finance dengan menunjukkan bahwa pengaruh Green Banking Disclosure terhadap Bank’s Environmental Performance lebih dominan terjadi secara langsung dibandingkan melalui Green Finance.

References

Ainunnisa, Shofia, S., Hasnawati, S., & Hendrawaty, E. (2026). Pengaruh aktivitas green banking terhadap kinerja lingkungan bank tercatat di Bursa Efek Indonesia. Eduvest - Jurnal Studi Universal, 4(6), 5126–5135.

Asim, M., & Mubashir, A. (2025). Building greener banks: Evidence on green banking activities, sustainable green finance, and environmental performance. Journal of Political Stability Archive, 3(4), 1090–1105.

Asfahaliza, A. N. P., & Anggraeni, P. W. (2022). Pengaruh penerapan green banking terhadap profitabilitas perbankan di Indonesia periode 2016–2021. Contemporary Studies in Economic, Finance and Banking, 1(2), 298–311. https://doi.org/10.21776/csefb.2022.01.2.10

Bimantara, A. R., Hastuti, E. W., & Maulana, H. (2025). The interaction of green banking initiative, ESG disclosure, and environmental performance on net income of the strongest. [Nama jurnal], 13(2), 125–144.

Citraningtyas, A., et al. (2024). Green banking disclosure in Indonesia: Do financial performance and board characteristics matter? Economics and Business Quarterly Reviews, 7(2), 189–198. https://doi.org/10.31014/aior.1992.07.02.585

Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65–91. https://doi.org/10.2307/258887

Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.

Gulzar, R., Bhat, A. A., Mir, A. A., Athari, S. A., & Al-Adwan, A. S. (2024). Green banking practices and environmental performance: Navigating sustainability in banks. Environmental Science and Pollution Research, 31(15), 23211–23226.

Habib, A., & Asif, M. (2025). Bank financing and green financing: The influence of sustainable practices on investment sensitivity. Sustainable Futures, 10, 100775. https://doi.org/10.1016/j.sftr.2025.100775

Handajani, L., Rifai, A., & Husnan, L. H. (2019). Kajian tentang inisiasi praktik green banking pada bank BUMN. [Nama jurnal], 1–16.

Hastuti, T., & Kusumadewi, R. R. K. A. (2023). Pengaruh green banking terhadap nilai perusahaan: Peran pemediasi efisiensi bank. Reviu Akuntansi dan Bisnis Indonesia, 7(2), 380–393. https://doi.org/10.18196/rabin.v7i2.18312

Jain, P., & Sharma, B. K. (2023). Impact of green banking practices on sustainable environmental performance and profitability of private sector banks. International Journal of Social Ecology and Sustainable Development, 14(1), 1–19.

Julia, T., & Kassim, S. (2020). Green banking. In Banking and Finance. IntechOpen. https://doi.org/10.5772/intechopen.93294

Kumar, J., Rani, G., Rani, M., & Rani, V. (2024). Do green banking practices improve the sustainability performance of banking institutions? The mediating role of green finance. Social Responsibility Journal, 20(10), 1990–2007. https://doi.org/10.1108/SRJ-02-2024-0096

Kurniadi, A., Rahman, A. H., & Indriani, F. (2024). Cakrawala penelitian. [Nama jurnal].

Luh, N., Oktarini, B., & Effendy, L. (n.d.). The influence of bank environmental performance and sustainability committee on bank financial performance through green banking. [Nama jurnal], 4(2), 1073–1093.

Malsha, K. P. P. H. G. N., Arulrajah, A. A., & Senthilnathan, S. (2020). Mediating role of employee green behaviour towards sustainability performance of banks. Journal of Governance and Regulation, 9(2), 92–102. https://doi.org/10.22495/jgrv9i2art7

Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853–886. https://doi.org/10.5465/amr.1997.9711022105

Mishra, N., & Grima, S. (2025). A study of the impact of green banking practices on banks’ environmental performance: An Indian perspective. International Journal of Sustainable Development and Planning, 20(4), 1345–1355.

Pardosi, L. (2025). Pengaruh green banking, sustainability reporting, dan kualitas laba terhadap kinerja perusahaan pada bank umum. Jurnal Ilmiah Literasi Indonesia, 1(2), 490–504.

Putri, O. A., Nur, R., & Putri, A. (2025). The influence of financial performance and corporate governance on green banking. [Nama jurnal], 10, 409–430.

Romli, & Zaputra, A. R. R. (2021). The effect of implementing green banking and corporate social responsibility on company value in banking companies listed on the IDX. Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi, 18(2), 136–159. https://doi.org/10.4108/eai.18-12-2023.2350398

Sagita, D., & Pebriyani, D. (2025). Pengaruh green financing dan pengungkapan ESG terhadap nilai perusahaan perbankan di BEI 2021–2024. Jurnal Bisnis dan Ekonomi, 6(3), 979–988. https://doi.org/10.47065/jbe.v6i3.8579

Setyorini, M., et al. (2025). The impact of green banking activities on environmental performance: A youth-driven perception study in Indonesian financial institutions. Journal of Risk and Financial Management, 18(10), 558. https://doi.org/10.3390/jrfm18100558

Sutanto, A., Ermawati, W. J., & Anggraeni, L. (2025). Assessing the impact of sustainable finance regulation on bank risk: Evidence from Indonesia using a difference-in-differences approach. Journal of Accounting and Strategic Finance, 8(2), 209–234.

Thapliyal, K., Gupta, C., Jindal, P., & Mishra, A. K. (2025). Measuring the impact of green banking practices on banks’ environmental performance and sources of green financing: A study on Indian banks. Discover Sustainability, 6(1), 169.

Widowati, K., & Chariri, A. (2025). The effect of green banking practices on sustainability performance with green finance as a mediation variable. AMAR: Amkop Management Accounting Review, 5(2), 1417–1426. https://doi.org/10.37531/amar.v5i2.3378

Yu, X. (2025). The impact of green finance policy on environmental performance: Evidence from China. .

Zhang, X., Wang, Z., Zhong, X., Yang, S., & Siddik, A. B. (2022). Do green banking activities improve banks’ environmental performance? The mediating effect of green financing.