Analisis Pengaruh Green Banking terhadap Kinerja Keuangan Bank melalui BOPO

Abstract

This study examines the effect of green banking on financial performance of banks by considering operational efficiency as a mediating variable. Green banking is measured using the Green Banking Disclosure Index based on disclosure items in sustainability reports, while operational efficiency is proxied by BOPO and financial performance is proxied by ROA. The research employs a descriptive quantitative approach with purposive sampling. Data were collected from five banks listed on the Indonesia Stock Exchange (IDX) during 2021–2025, yielding 25 observations. Data analysis was conducted using Partial Least Squares Structural Equation Modeling with SmartPLS 4.0. The results show that green banking has no significant effect on financial performance and no significant effect on operational efficiency. Conversely, operational efficiency has a significant negative effect on financial performance. Furthermore, operational efficiency does not mediate the relationship between green banking and financial performance. The findings indicate that the implementation of green banking, as reflected by GBDI, has not yet produced a measurable impact on bank profitability within the observation period. Future research should consider other variables and potentially longer time horizons to capture delayed effects.