PERBANDINGAN GREEN FINANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN (Studi Pada Bank Umum Syariah Dan Bank Umum Konvensional Di Indonesia Tahun 2020-2024)

ERIKHA, VIYURINTINA (2026) PERBANDINGAN GREEN FINANCE DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN (Studi Pada Bank Umum Syariah Dan Bank Umum Konvensional Di Indonesia Tahun 2020-2024). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Penerapan konsep keberlanjutan dalam sektor perbankan berkembang melalui Green Finance pada bank konvensional dan Islamic Social Reporting (ISR) pada bank syariah. Kedua konsep tersebut diharapkan mampu meningkatkan tanggung jawab sosial sekaligus memengaruhi profitabilitas perusahaan. Namun, hasil penelitian sebelumnya mengenai pengaruh kedua variabel tersebut terhadap profitabilitas masih menunjukkan perbedaan. Penelitian ini bertujuan untuk menganalisis pengaruh Green Finance dan Islamic Social Reporting (ISR) terhadap profitabilitas perusahaan perbankan di Indonesia periode 2020–2024 serta mengkaji pandangan Islam terhadap profitabilitas. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian empiris dokumenter yang bersifat eksplanatori. Data yang digunakan merupakan data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian terdiri dari 47 bank, dengan sampel 19 bank yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linear berganda. Berdasarkan hasil analisis diperoleh simpulan bahwa Green Finance berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan Islamic Social Reporting (ISR) berpengaruh negatif dan signifikan terhadap profitabilitas. Secara simultan, Green Finance dan ISR berpengaruh signifikan terhadap profitabilitas dengan nilai koefisien determinasi (R²) sebesar 49,5%. Dalam perspektif Islam, profitabilitas dipandang sebagai sarana untuk mencapai kemaslahatan dan kesejahteraan yang harus diperoleh melalui cara yang halal, adil, dan bertanggung jawab. Kata Kunci: Green Finance, Islamic Social Reporting, Profitabilitas, ROA, Perbankan. ABSTRACT The application of the sustainability concept in the banking sector is developing through Green Finance in conventional banks and Islamic Social Reporting (ISR) in Islamic banks. Both concepts are expected to enhance social responsibility while also influencing company profitability. However, previous research results regarding the influence of these two variables on profitability still show differences. This study aims to analyze the effect of Green Finance and Islamic Social Reporting (ISR) on the profitability of banking companies in Indonesia for the period 2020–2024, as well as to examine the Islamic perspective on profitability. This research uses a quantitative approach with an empirical documentary research type that is explanatory in nature. The data used are secondary data in the form of financial statements and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX). The research population consists of 47 banks, with a sample of 19 banks selected using purposive sampling techniques. Data analysis is carried out using multiple linear regression. Based on the analysis results, it can be concluded that Green Finance has a positive and significant effect on profitability, whereas Islamic Social Reporting (ISR) has a negative and significant effect on profitability. Simultaneously, Green Finance and ISR have a significant effect on profitability with a coefficient of determination (R²) value of 49.5%. From an Islamic perspective, profitability is seen as a means to achieve benefits and welfare that must be obtained in a halal, fair, and responsible manner. Keywords: Green Finance, Islamic Social Reporting, Profitability, ROA, Banking.

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