Skripsi
PENGARUH PEMBIAYAAN HIJAU DAN EFISIENSI OPERASIONAL TERHADAP PENGUNGKAPAN PENERAPAN GREEN BANKING PADA BANK UMUM SYARIAH DI INDONESIA
This study aims to analyze the effect of green financing and operational efficiency on the disclosure of green banking implementation in Islamic Commercial Banks in Indonesia. This study uses secondary data obtained from the annual reports and sustainability reports of Islamic Commercial Banks published on the official websites of each bank. The analytical method employed is panel data regression analysis. The scope of this study covers six Islamic Commercial Banks in Indonesia, namely Bank Aladin Syariah, Bank BCA Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, Bank Panin Dubai Syariah, and Bank Victoria Syariah during the 2020-2024 period. The results indicate that green financing and operational efficiency simultaneously have a significant effect on the disclosure of green banking implementation. Partially, green financing has a positive and significant effect on the disclosure of green banking implementation, while operational efficiency, proxied by LnBOPO, has a positive but insignificant effect on the disclosure of green banking implementation. Keywords: Green Financing, Operational Efficiency, Green Banking, Islamic Commercial Banks, Panel Data Regression.
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