THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIOD

KAREXA, SELVIA YUNDARI (2025) THE EFFECT OF GREEN BANKING IMPLEMENTATION AND OPERATING COST EFFICIENCY ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2019-2023 PERIOD. Diploma thesis, UIN Raden Intan Lampung.

PDF Download (3MB)

Abstract

Abstract Accepted: Juni 2025 Environmental problems such as climate change and natural disasters are now increasingly frequent. Banking operations that pay less attention to environmental aspects contribute to worsening this situation, because the drive for profit often makes the negative impact of business on the environment ignored. This study aims to analyze the application of green coin rating (GCR) and Operational Cost Efficiency (BOPO) to return on equity (ROE) as an indicator of financial performance at Islamic Commercial Banks in Indonesia for the 2019-2023 Period. The population in this study are all financial reports from 13 BUSs that have been published until 2023. The sample of this study used purposive sampling with a sample of 6 BUS, namely BCA Syariah, Bank Aceh Syariah, Bukopin Syariah, NTB Syariah, Bank Panin Dubai Syariah, and Bank Muamalat, using annual report data and sustainability reports for the 2019-2023 period. The data analysis technique uses panel data regression analysis through the E-Views10 program. The results showed that partially, the application of GCR has a negative and insignificant effect on ROE with a sig value. 0.5845>0.05, while BOPO shows a positive significant effect on ROE with a sig value. 0,0000<0,05.Simultaneously GCR and BOPO have a significant effect with a sig value. 0.000001 <0.05 on ROE at Islamic Commercial Banks in Indonesia for the 2019-2023 Period. Keywords: Green Banking, Operating Cost Efficiency, Financial Performance, Islamic Commercial Bank. Abstrak Permasalahan lingkungan seperti perubahan iklim dan bencana alam kini semakin sering muncul. Kegiatan operasional perbankan yang kurang memperhatikan aspek lingkungan turut memperburuk situasi ini, sebab dorongan untuk meraih keuntungan kerap membuat dampak negatif bisnis terhadap lingkungan diabaikan. Penelitian ini bertujuan untuk menganalisis penerapan green coin rating (GCR) dan Efisiensi Biaya Operasional (BOPO) terhadap return on equity (ROE) sebagai indikator kinerja keuangan pada Bank Umum Syariah di Indonesia Periode 2019-2023. Populasi dalam penelitian ini yaitu seluruh laporan keuangan dari 13 BUS yang telah di publikasikan sampai dengan tahun 2023. Sampel penelitian ini menggunakan purposive sampling dengan sampel 6 BUS, yaitu BCA Syariah, Bank Aceh Syariah, Bukopin Syariah, NTB Syariah, Bank Panin Dubai Syariah, dan Bank Muamalat, menggunakan data laporan tahunan dan laporan keberlanjutan periode 2019-2023. Teknik analisis data menggunakan analisis regresi data panel melalui program E-Views10. Hasil penelitian menunjukkan bahwa secara parsial, penerapan GCR berpengaruh negatif dan tidak signifikan terhadap ROE dengan nilai sig. 0,5845>0,05, sedangkan BOPO menunjukkan pengaruh signifikan positif terhadap ROE dengan nilai sig. 0,0000<0,05. Secara simultan GCR dan BOPO berpengaruh secara signifikan dengan nilai sig. 0,000001<0,05 terhadap ROE pada Bank Umum Syariah di Indonesia Periode 2019-2023. Kata kunci: Green Banking, Efisiensi Biaya Operasional, Kinerja Keuangan, Bank Umum Syariah.

Actions (login required)

View Item