Email this article Pengaruh Green Banking Terhadap Nilai Perusahaan: Peran Pemediasi Efisiensi Bank
Abstract
Latar Belakang: Nilai Perusahaan menjadi indikator penting dalam pasar saham yang dapat mempengaruhi persepsi investor, untuk memastikan nilai perusahaan terus tumbuh dan berkembang secara berkelanjutan tidak hanya dengan melihat kinerja keuangan perusahaan namun isu lingkungan juga memiliki peranan penting untuk mendapatkan kinerja keberlanjutan perusahaan yang akan meningkatkan persepsi positif investor dan nilai perusahaan.
Tujuan: Penelitian ini bertujuan untuk menginvestigasi pengaruh green banking terhadap nilai perusahaan dengan efisiensi bank sebagai variabel pemediasi.
Metode Penelitian: Pendekatan penelitian yang digunakan adalah kuantitatif dengan sampel terdiri dari 16 perusahaan dari 48 laporan tahunan dan laporan keberlanjutan perusahaan perbankan di Indonesia. Data dianalisis menggunakan SEM-PLS (Structural Equation Modeling based on Partial Least Square).
Hasil Penelitian: Hasil pengujian menunjukkan bahwa green banking dan efisiensi bank berpengaruh positif signifikan terhadap nilai perusahaan, green banking berpengaruh positif signifikan terhadap efisiensi bank dan efisiensi bank tidak mampu memediasi hubungan antara green banking terhadap nilai Perusahaan.
Keaslian/Kebaruan Penelitian: Penelitian ini menunjukkan manfaat dari implementasi green banking yang saat ini sedang dilakukan pemerintah dan membuktikan bahwa aspek lingkungan memiliki peranan penting bagi keberlangsungan suatu usaha, sehingga perusahaan tidak hanya berfokus pada kinerja keuangan tetapi juga pada aspek lingkungan.
Keywords
Full Text:
PDFReferences
Abdillah, W., & Hartono, J. (2015). Partial least square (PLS) : alternatif structural equation modeling (SEM) dalam penelitian bisnis.
Al Mamun, A., Al Mamun, M. A., & Rana, M. (2020). Green Banking Practices and Profitability of Commercial Banks in Bangladesh. IOSR Journal of Economics and Finance, 11(5), 10–14. https://doi.org/10.9790/5933-1105021014
Asriyani, R., & Mawardi, W. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening. Diponegoro Journal of Management, 6(3), 1–15.
Burhanudin, B., Ronny, R., & Sihotang, E. T. (2019). Connecting intention to use online banking, commitment to environmental sustainability, and happiness: The role of nature relatedness. Procedia Computer Science, 161, 341–349. https://doi.org/10.1016/j.procs.2019.11.132
Defung, F. (2018). Determinants of Bank Efficiency during Financial Restructuring Period: Indonesian Case. Jurnal Keuangan Dan Perbankan, 22(3), 518–531. https://doi.org/10.26905/jkdp.v22i3.2094
Hossain, D. M., Al Bir, A. T. S., Tarique, K. Md., & Momen, A. (2016). Disclosure of Green Banking Issues in the Annual Reports : A Study on Bangladeshi Banks. Middle East Journal of Business, 11(1), 19–30. https://doi.org/10.5742/mejb.2015.92758
Ibe-enwo, G., Igbudu, N., Garanti, Z., & Popoola, T. (2019). Assessing the relevance of green banking practice on bank loyalty: The mediating effect of green image and bank trust. Sustainability (Switzerland), 11(17). https://doi.org/10.3390/su11174651
Iwata, H., & Okada, K. (2011). How does environmental performance affect financial performance? Evidence from Japanese manufacturing firms. Ecological Economics, 70(9), 1691–1700. https://doi.org/10.1016/j.ecolecon.2011.05.010
Kandavel, D. (2013). Green Banking Initiatives of the Commercial Banks in India. SIT Journal of Management, 3(2), 213–225.
Khan, H. Z., Bose, S., Sheehy, B., & Quazi, A. (2021). Green banking disclosure, firm value and the moderating role of a contextual factor: Evidence from a distinctive regulatory setting. Business Strategy and the Environment, 30(8), 3651–3670. https://doi.org/10.1002/bse.2832
Kosasih, W. D., Rahman, A. F., & Prastiwi, A. (2021). Does Sustainable Banking Disclosure Affect Bank Efficiency? Evidence from Indonesia. Journal of Accounting and Investment, 22(2), 375–391. https://doi.org/10.18196/jai.v22i2.11349
Mozib Lalon, R. (2015). Green Banking: Going Green. International Journal of Economics, Finance and Management Sciences, 3(1), 34. https://doi.org/10.11648/j.ijefm.20150301.15
Murwaningsari, E., & Rachmawati, S. (2023). The Effect of Green Banking and Green Investment on Firm Value with Eco-Efficiency as Moderation. International Journal of Social and Management Studies (IJOSMAS), 4(2), 141–150.
Mustofa, I. A., Ekonomi, F., & Islam, U. (2023). Faktor-faktor Internal yang Berpengaruh terhadap Nilai Perusahaan : Studi Empiris pada Bank BUKU IV. Jurnal Pendidikan Tambusai, 7, 1506–1513.
Nur Halimah, S., Komariah, E., & Akuntansi Bina Insani, A. (2017). PENGARUH ROA, CAR, NPL, LDR, BOPO TERHADAP NILAI PERUSAHAAN BANK UMUM. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 5(1), 14–25.
Ramila, M. G. S. (2015). Impact of Green Banking Initiatives on The level of carbon foot print - An Empirical Study.
Ratnasari, T., Surwanti, A., & Pribadi, F. (2021). Implementation of green banking and financial performance on commercial banks in indonesia. In International Symposia in Economic Theory and Econometrics (Vol. 28, pp. 323–336). Emerald Group Holdings Ltd. https://doi.org/10.1108/S1571-038620210000028018
Regehr, K., & Sengupta, R. (2016). Has the Relationship between Bank Size and Profitability Changed? www.KansasCityFed.org.
Rizky, A., Hidayati, S., & Aziz, A. (2018). Determinasi Nilai Perushaan pada Bank Konvensional di Indonesia. Jakarta Conference System UPN Veteran Jakarta, 6(1), 1–8.
Romli & Zaputra. (2021). Pengaruh Implementasi Green Banking, Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Perbankan yang terdaftar di BEI. In Bisnis, Manajemen dan Akuntansi (Vol. 18, Issue 2).
Sahoo, B. P., Singh, A., & Jain, N. (2016). GREEN BANKING IN INDIA: PROBLEMS AND PROSPECTS. International Journal of Research -GRANTHAALAYAH, 4(8), 92–99. https://doi.org/10.29121/granthaalayah.v4.i8.2016.2566
Shaumya, S., & Arulrajah, A. (2017). The Impact of Green Banking Practices on Bank Environmental Performance: Evidence from Sri Lanka. Journal of Finance and Bank Management, 5(1), 77–90. https://doi.org/10.15640/jfbm.v5n1a7
Singh Tandon, M., & Setia, M. (n.d.). GREEN BANKING: AN INNOVATIVE INITIATIVE FOR ATTAINING SUSTAINABLE DEVELOPMENT.
Sudhalakshmi, K., & Chinnadorai, D. K. M. (2014). GREEN BANKING PRACTICES IN INDIAN BANKS. In International Journal of Management and Commerce Innovations (Vol. 2). www.researchpublish.com
Tiara, C., & Jayanti, D. (2022). Pengaruh green banking, firm age dan firm size terhadap nilai perusahaan. JPAK : Jurnal Pendidikan Akuntansi Dan Keuangan, 10(2), 230–239.
Ullah, S., Majeed, A., & Popp, J. (2023). Determinants of bank’s efficiency in an emerging economy: A data envelopment analysis approach. Plos One, 18(3), e0281663. https://doi.org/10.1371/journal.pone.0281663
Wachyu, W., Winarto, A., Nurhidayah, T., Akuntansi, S., Tinggi, S., Ekonomi, I., & Pemalang, A. (2021). Pengaruh Green Banking Disclosure Terhadap Nilai Perusahaan Pada Bank Umum Syariah Di Indonesia. Journal of Sharia Finance and Banking, 1(2).
Widianingsih, D., & Jedi, /. (2021). LDR,ROA DAN BOPO Terhadap Harga Saham. Journals of Economic Development Issues (JEDI), 4(1), 399–409.
Yadav, R., & Pathak, S. (2013). Environmental Sustainability through Green Banking: A Study on Private and Public Sector Banks in India. OIDA International Journal of Sustainable Development, 6(8), 37–47.
Yadav, S., & Visnawanadham, B. (2016). Green Banking in India : An inovative Initiative for sustainable development . International Journal of Academic Research, 3(3), 88–96.
Yuswanto, A. R. F. (2020). Pengaruh LDR, NIM, NPL dan BOPO terhadap harga saham pada PT Bank Rakyat Indonesia, Tbk 2017 - 2019. Jurnal Komastie, 1(1), 28–43.
DOI: https://doi.org/10.18196/rabin.v7i2.18312
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Reviu Akuntansi dan Bisnis Indonesia
This work is licensed under a Creative Commons Attribution 4.0 International License.