PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENERAPAN GREEN BANKING DISCLOSURE PADA PERUSAHAAN PERBANKAN DI INDONESIA (Studi Pada Bank Umum Syariah Periode Tahun 2021-2023)

Vira, Choiroel Nisa (2025) PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENERAPAN GREEN BANKING DISCLOSURE PADA PERUSAHAAN PERBANKAN DI INDONESIA (Studi Pada Bank Umum Syariah Periode Tahun 2021-2023). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Pentingnya Green Banking Disclosure sebagai bagian dari praktik keberlanjutan yang semakin mendapat perhatian di sektor perbankan. Meski demikian, pengaruh faktor internal seperti kinerja keuangan dan Good Corporate Governance terhadap penerapan Green Banking Disclosure masih memerlukan klarifikasi lebih lanjut untuk memastikan praktik yang berkelanjutan di industri ini. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap Green Banking Disclosure dalam perspektif islam, menganalisis pengaruh Good Corporate Governance terhadap Green Banking Disclosure dalam perspektif islam, dan untuk menganalisis pengaruh kinerja keuangan dan Good Corporate Governance terhadap Green Banking Disclosure dalam perspektif islam. Penelitian ini menggunakan pendekatan kuantitatif, data yang digunakan merupakan data sekunder yang bersifat panel yaitu laporan publikasi keuangan (annual report) Bank Umum Syariah yang terdapat di website OJK. Sampel pada penelitian ini menggunakan teknik purposive sampling berjumlah 30 sampel yang memenuhi keriteria berupa kinerja keuangan, Good Corporate Governance, dan Green Banking Disclosure secara per tahunnya. Metode analisis data berupa uji asumsi klasik dan analisis regresi data panel dengan bantuan eviews 12 dan microsoft excel 2019. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh negatif dan signifikan terhadap penerapan Green Banking Disclosure dalam perspektif islam. Good Corporate Governance memiliki pengaruh positif dan signifikan terhadap penerapan Green Banking Disclosure dalam perspektif islam. Secara simultan kinerja keuangan dan Good Corporate Governance memiliki pengaruh positif dan signifikan terhadap penerapan Green Banking Disclosure dalam perspektif islam. Kata Kunci: Green Banking Disclosure, Kinerja Keuangan, Good Corporate Governance. ABSTRACT The importance of Green Banking Disclosure as part of sustainability practices is increasingly receiving attention in the banking sector. However, the influence of internal factors such as financial performance and Good Corporate Governance on the implementation of Green Banking Disclosure still requires further clarification to ensure sustainable practices in this industry. This study aims to analyze the influence of financial performance on Green Banking Disclosure from an Islamic perspective, to analyze the influence of Good Corporate Governance on Green Banking Disclosure from an Islamic perspective, and to analyze the influence of financial performance and Good Corporate Governance on Green Banking Disclosure from an Islamic perspective. This research uses a quantitative approach, the data used is secondary data that is a panel, namely the annual report of Sharia Commercial Banks available on the OJK website. The sample in this study uses a purposive sampling technique of 30 samples that meet the criteria in the form of financial performance, Good Corporate Governance, and Green Banking Disclosure per year. The data analysis method is in the form of classical assumption tests and panel data regression analysis with the help of eViews 12 and Microsoft Excel 2019. The research results show that financial performance has a negative and significant effect on the implementation of Green Banking Disclosure from an Islamic perspective. Good Corporate Governance has a positive and significant influence on the implementation of Green Banking Disclosure from an Islamic perspective. Simultaneously, financial performance and Good Corporate Governance have a positive and significant influence on the implementation of Green Banking Disclosure from an Islamic perspective Keywords: Green Banking Disclosure, Financial Performance, Good Corporate Governance.

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