GREEN BANKING, GOOD CORPORATE GOVERNANCE DAN FIRM SIZE : DAMPAKNYA TERHADAP PROFITABILITAS PERBANKAN (2019-2023)
Abstract
This study aims to analyze the effect of green banking, good corporate governance (GCG), and firmsize on the profitability of conventional banks in Indonesia for the 2019–2023 period. GCG is measured based on governance indicators disclosed in annual reports. Profitability is proxied by Return on Assets (ROA). This research uses a quantitative approach with secondary data from the annual reports of banks listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling. A total of 200 observations were obtained from 40 banks over five years. Data were analyzed using panel data regression. Model selection was carried out through Chow, Lagrange Multiplier (LM), and Hausman tests. The best model used is the Random Effect Model (REM) with robust standard error to address heteroscedasticity and autocorrelation issues. The results show that green banking and GCG have no significant effect on profitability. In contrast, firmsize has a positive and significant effect. This finding indicates that firm scale is more dominant in determining financial performance than the implementation of green banking or governance practices. The results imply that banks need to review sustainability and governance strategies so they are not merely symbolic but have a real impact on profitability.
References
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Farika, V. S. F., & Dewi, N. G. (2023). Pengaruh Pertumbuhan Penjualan, Likuiditas, Dan Ukuran Perusahaan Terhadap Profitabilitas. Jurnal Akuntansi Dan Keuangaan, 08(1). Http://Jak.Uho.Ac.Id/Index.Php/Journal
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Gunawan, M. A. A., Susetyo, D., Fuadah, L., & Wahyudi, T. (2023). The Impact Of The Independent Board Of Commissioners’ Supervisory Mechanism On The Relationship Between Intellectual Capital And Banking Performance. Journal Of International Conference Proceedings.
Gutawa, I. A., Raflis, R., & Indrayeni, I. (2024). Pengaruh Dewan Komisaris, Dewan Pengawas Syariah, Dan Struktur Modal Terhadap Kinerja Keuangan Pada Perbankan Syariah Periode 2021–2023. Jurnal Akuntansi Keuangan Dan Bisnis, 2(4), 112–120.
Hidayat, R., & Nuryatno, M. (2024). Firmsize, Leverage, And Profitability: Evidence From Indonesian Public Companies. Jurnal Ekonomi Dan Bisnis Indonesia, 39(2), 145–158.
Hussain, N., Rigoni, U., & Orij, R. (2018). Corporate Governance, Environmental Accountability, And Corporate Environmental Performance: A Cross-Country Analysis. Journal Of Business Ethics, 150(4), 951–972.
Jensen, M., & Meckling, W. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs, And Ownership Structure. The Economic Nature Of The Firm: A Reader, Third Edition, 283–303. Https://Doi.Org/10.1017/CBO9780511817410.023
Lestari, D. P., & Nugroho, R. A. (2024). Struktur Tata Kelola Dan Kinerja Keuangan: Studi Empiris Pada Perusahaan Perbankan. Jurnal Akuntansi Multiparadigma, 15(1), 120–135.
Loissa, A. F. (2025). Analisis Pengaruh Green Banking Disclosure Index (GBDI), Green Investment, Dan Jumlah Transaksi M-Banking Terhadap Profitabilitas Perbankan Di Indonesia Periode 2015-2023. Warmadewa Economic Development Journal, 8, 1–14. Https://Doi.Org/Https://Doi.Org/10.22225/Wedj.8.1.2025.1-14 Abstract.
Luh, N., Trisnawati, D. E., & Sukreni, N. K. (2025). Pertumbuhan Laba Dilihat Dari Green Banking Dan Kredit Macet Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Sekolah Tinggi Ilmu Ekonomi Satya Dharma , Indonesia. Sekolah Tinggi Ilmu Ekonomi Satya Dharma, Indonesia, 4, 97–110. Https://Doi.Org/Https://Doi.Org/10.55606/Jupsim.V4i2.4016
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Maulana, M. G., Muzayyanah, M., Indriyani, R., & Sari, F. (2025). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening. Jurnal Riset Ekonomi Dan Bisnis, 22(1). Https://Doi.Org/10.26623/Jreb.V14i2.4228
Maulana, M., & Others. (2025). Implementasi Green Banking Dan Kinerja Keuangan. Jurnal Ekonomi Hijau.
Metyria Imelda Hutabarat. (2022). Pengaruh Likuiditas, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas. AKUA: Jurnal Akuntansi Dan Keuangan, 1(3), 233–241. Https://Doi.Org/10.54259/Akua.V1i3.813
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Naciti, V., Cesaroni, F., & Naldi, L. (2020). Corporate Governance And Sustainability: A Review Of The Recent Literature. Corporate Social Responsibility And Environmental Management, 27(6), 2252–2265.
Nafiisah, T., & Hermi, H. (2023). Pengaruh Komisaris Independen, Leverage, Dan Ukuran Perusahaan Terhadap Profitabilitas. Jurnal Akuntansi Dan Keuangan Islam, 11(1), 45–52.
Nugraha, R. A. (2020). Pengaruh Profitabilitas, Leverage, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia (BEI) Periode 2014 – 2018). Jurnal Mirai Management, Volume 5(2), 370–377. Https://Journal.Stieamkop.Ac.Id/Index.Php/Mirai/Article/Download/627/351
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Pratiwi, W., Sumiati, A., & Muliasari, I. (2023). The Effect Of Independent Board Of Commissioners, Firmsize And Leverage On Banking Financial Performance In Indonesia. International Journal Of Multidisciplinary Research And Literature, 2(1), 1–120.
Rahman, A., & Reja, A. (2023). The Effect Of Corporate Governance Mechanisms And Banking Performance In Indonesia. Researchgate.
Rahman, M., & Azzahra, I. (2024). The Impact Of Corporate Governance On The Banking Financial Performance: The Mediating Role Of Liquidity. International Journal Of Academic Research In Accounting, Finance And Management Sciences, 14(1), 23–35. Https://Www.Researchgate.Net/Publication/379912234_The_Impact_Of_Corporate_Governance_On_The_Banking_Financial_Performance
Rahman, N., Fasa, M. I., & Musthofa, U. H. (2025). Pengaruh Green Banking Dan Capital Adequasy Ratio Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. 7(April), 271–295.
Rahman, N., & Others. (2025). Green Banking Dan Profitabilitas. Jurnal Perbankan Indonesia.
Rahman, S., & Others. (2023). Dampak Komisaris Independen Terhadap Kinerja Bank. Jurnal Tata Kelola.
Rico, M. R., & Al’Adawiyah, R. (2021). Pengaruh Hubungan Rapat Dewan Komisaris, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Dan Bisnis, 21(1), 55–66.
Romadoni, M., & Pradita, C. (2022). Pengaruh Komisaris Independen Dan Komite Audit Terhadap Profitabilitas. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 11(2), 12–20.
Roswaty. (2023). Analysis Of Influence Of Independent And Board Of Commissioners Managerial Ownership On Return On Assets (ROA) At PT. Adaro Energy Tbk, Period 2016--2020. Islamic Banking: Jurnal Pemikiran Dan Pengembangan Perbankan Syariah, 9(2), 145–158. Https://Ejournal.Stebisigm.Ac.Id/Index.Php/Ib/Article/View/210
Saputri, F. N., & Saifi, M. (2023). Pengaruh Komisaris Independen Dan Komite Audit Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen, 11(4), 853–863.
Sari, M. W., & Yulianto, A. (2023). Pengaruh Frekuensi Rapat Dewan Terhadap Kinerja Perusahaan. Jurnal Akuntabilitas, 16(2), 233–244.
Siahaan, C., Silalahi, A. S., & Syahyunan, A. S. (2025). Investigating The Impact Of Green Banking Initiatives On Profitability Of Indonesian Banks. Environment, Development And Sustainability.
Sintawati, R., & Andini, P. (2025). Pengaruh Dewan Komisaris, Komite Audit, Ukuran Perusahaan, Dan Leverage Terhadap Profitabilitas: Studi Empiris Pada Perusahaan Sub Sektor Perbankan Di BEI Periode 2019–2023. Jurnal Riset Ekonomi Dan Akuntansi, 3(1), 449–470.
Suchman, M. C. (1995). (1995). Managing Legitimacy: Strategic And Institutional Approaches. The Academy Of Management Review, 20, 571-610. Https://Doi.Org/Https://Doi.Org/10.5465/Amr.1995.9508080331
Tampikalih, S., & Syafri, S. (2025). The Effect Of Green Banking Implementation And Financial Performance On Bank Profitability In Indonesia. Journal Of Accounting And Finance Management, 6(2), 784–790. Https://Doi.Org/10.38035/Jafm.V6i2.1977
Vela, F., & Feimi, D. (2024). The Effects Of Board Size On Financial Performance Of Banks: A Study Of Listed Banks In Nigeria. Researchgate Preprint. Https://Www.Researchgate.Net/Publication/380021456_The_Effects_Of_Board_Size_On_Financial_Performance_Of_Banks
Wahyuni, S., & Mayliza, R. (2023). The Effect Of Board Of Directors And Independent Board Of Commissioners On Financial Performance Of Banking Company. INVEST : Jurnal Inovasi Bisnis Dan Akuntansi, 4(1), 164–177. Https://Doi.Org/10.55583/Invest.V4i1.475
Wahyuni, S., & Others. (2023). Komisaris Independen Dan Kinerja Keuangan Bank. Jurnal Manajemen Dan Keuangan.
Widodo, A., & Siregar, R. (2025). Determinants Of Profitability In The Banking Sector: Evidence From Indonesia. Indonesian Journal Of Accounting Research, 28(1), 58–72.
Wrespatiningsih, H. M., & Mahyuni, L. P. (2022). Praktik Green Banking Dalam Memediasi Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan Perbankan. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 5(1), 29–44. Https://Doi.Org/10.32493/Jabi.V1i1.Y2022.P29-44
Wuwur, A. V. K., Artaningrum, R. G., & Cahyadi, L. D. C. (2023). Pengaruh Good Corporate Governance Pada Profitabilitas (Roa) Di Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2018-2021. Jakadara: Jurnal Ekonomika, Bisnis, Dan Humaniora, 2(2), 119–124. Https://Doi.Org/10.36002/Jd.V2i2.2576
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Published
2025-09-20
How to Cite
Kayana, N. Z., Inayati, N. I., Wibowo, H., & Dirgantari, N. (2025). GREEN BANKING, GOOD CORPORATE GOVERNANCE DAN FIRM SIZE : DAMPAKNYA TERHADAP PROFITABILITAS PERBANKAN (2019-2023). Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(3), 342-364. https://doi.org/10.31955/mea.v9i3.6245
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Articles
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