PENGARUH GREEN STRATEGY, GREEN INVESTMENT DAN CARBON EMISSION DISCLOSURE TERHADAP ENVIROMENTAL PERFOMENCE BANK UMUM SYARIAH DI INDONESIA YANG TERDAFTAR DI OJK TAHUN 2019-2024

DIAN, NABILA (2026) PENGARUH GREEN STRATEGY, GREEN INVESTMENT DAN CARBON EMISSION DISCLOSURE TERHADAP ENVIROMENTAL PERFOMENCE BANK UMUM SYARIAH DI INDONESIA YANG TERDAFTAR DI OJK TAHUN 2019-2024. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Isu mengenai perubahan iklim menjadi topik yang sedang hangat diperbincangkan di seluruh dunia. Pasalnya, perubahan iklim terjadi secara besar dan berkala dalam beberapa dekade terakhir ini. Bank dapat secara langsung dan tidak langsung berdampak buruk terhadap lingkungan hidup. Penelitian ini bertujuan untuk menganalisis pengaruh Green Strategy, Green Investment, dan Carbon Emission Disclosure terhadap Environmental Performance Bank Umum Syariah (BUS) di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2019- 2024. Penelitian ini menggunakan teori sinyal dan teori legitimasi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan menggunakan data sekunder dari Annual Report dan Sustainability Reporting Bank Umum Syariah di Indonesia selama periode 2019-2024. Populasi penelitian adalah seluruh Bank Umum Syariah di Indonesia, dan penentuan sampel menggunakan teknik Purposive Sampling, menghasilkan 12 Bank Umum Syariah yaitu Bank NTB Syariah, Muamalat, Panin Dubai Syariah, BCA Syariah, BJB Syariah, Aceh Syariah, BTPN Syariah, Mega Syariah, Aladin Syariah Victoria Syariah, Bukopin, dan Riau Kepriah Syariah. Hasil penelitian menunjukkan temuan yang beragam mengenai pengaruh variabel independen terhadap Environmental Performance (Y) Bank Umum Syariah di Indonesia periode 2019-2024. Secara parsial, variabel Green Strategy dan Carbon Emission Disclosure ditemukan berpengaruh positif dan signifikan terhadap Environmental Performance. Namun, variabel Green Investment (X2) ditemukan tidak berpengaruh positif dan tidak signifikan terhadap Environmental Performance. Meskipun demikian, secara simultan (Uji F), ketiga variabel (Green Strategy, Green Investment, dan Carbon Emission Disclosure) secara bersama-sama berpengaruh signifikan terhadap Environmental Performance. Kata Kunci: Green Strategy, Green Investment, Carbon Emission Disclosure, Environmental Performance, Bank Umum Syariah. ABSTRACT The issue of climate change has become a widely discussed topic around the world. This is due to the fact that climate change has occurred on a large and recurring scale over the past few decades. Banks can have both direct and indirect negative impacts on the environment. This study aims to analyze the influence of Green Strategy, Green Investment, and Carbon Emission Disclosure on the Environmental Performance of Islamic Commercial Banks (BUS) in Indonesia that are registered with the Financial Services Authority (OJK) during the period 2019–2024. This research applies signaling theory and legitimacy theory. The research method used is a quantitative approach with secondary data obtained from the Annual Reports and Sustainability Reports of Islamic Commercial Banks in Indonesia for the period 2019–2024. The population of this study includes all Islamic Commercial Banks in Indonesia, and the sample was determined using a purposive sampling technique, resulting in 12 Islamic Commercial Banks, namely Bank NTB Syariah, Muamalat, Panin Dubai Syariah, BCA Syariah, BJB Syariah, Aceh Syariah, BTPN Syariah, Mega Syariah, Aladin Syariah, Victoria Syariah, Bukopin Syariah, and Riau Kepri Syariah. The results of the study show varied findings regarding the influence of the independent variables on the Environmental Performance (Y) of Islamic Commercial Banks in Indonesia during the 2019–2024 period. Partially, the variables Green Strategy and Carbon Emission Disclosure were found to have a positive and significant effect on Environmental Performance. However, the Green Investment variable (X2) was found to have no positive and insignificant effect on Environmental Performance. Nevertheless, simultaneously (based on the F-test), the three variables (Green Strategy, Green Investment, and Carbon Emission Disclosure) together have a significant effect on Environmental Performance. Keywords: Green Strategy, Green Investment, Carbon Emission Disclosure, Environmental Commercial Bank.

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