The Influence of Green Banking and Green Accounting on Profitability of Banks Listed on the Indonesia Stock Exchange

This study examines the impact of green banking and green accounting on the profitability of banks listed on the Indonesia Stock Exchange (IDX) from ۲۰۱۸ to ۲۰۲۲. Using secondary data obtained from the annual and sustainability reports of ۳۰ selected banks, hypothesis testing was performed through panel data regression analysis with EViews ۱۳ software. The results demonstrate that both green banking and green accounting have a significant positive effect on profitability. Green banking practices, such as sustainable financing and operational efficiency measures, contribute to reduced operational costs and attract investors and customers (p-value = ۰.۰۰۴۴). Similarly, green accounting, which integrates environmental considerations into financial reporting, enhances transparency, reduces risks, and improves the bank’s public image (p-value = ۰.۰۰۰۳). These findings highlight that the adoption of green banking and green accounting not only supports environmental sustainability but also leads to improved financial performance. This research suggests that Indonesian banks should embrace these practices to ensure long-term profitability while aligning with global sustainability trends.

کلیدواژه ها:

Green banking ، Green Accounting ، Profitability ، Bank ، Indonesia Stock Exchange