Pengaruh Green Banking Disclosure, Investasi Hijau, Pengguna Mobile Banking Terhadap Kinerja Keuangan Bank Umum di Indonesia

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Published: Jul 6, 2026
DOI: https://doi.org/10.56799/ekoma.v5i5.16934
Keywords:
Green Banking Disclosure, Investasi Hijau, Mobile Banking, Kinerja Keuangan, Perbankan

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Ni Made Dwi Pradnya Paramita
Warmadewa University
Dewa Putu Yudi Pardita
Warmadewa University
Anak Agung Sri Purnami
Warmadewa University

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Banking Disclosure, Investasi Hijau, dan Pengguna Mobile Banking terhadap kinerja keuangan bank umum di Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi data panel berdasarkan data sekunder yang diperoleh dari annual report dan sustainability report bank yang terdaftar di Bursa Efek Indonesia. Sampel penelitian terdiri dari delapan bank umum yang dipilih menggunakan teknik purposive sampling. Kinerja keuangan diukur menggunakan Return on Assets (ROA). Hasil penelitian menunjukkan bahwa secara simultan Green Banking Disclosure, Investasi Hijau, dan Pengguna Mobile Banking berpengaruh signifikan terhadap kinerja keuangan. Secara parsial, Green Banking Disclosure berpengaruh negatif namun tidak signifikan, yang mengindikasikan bahwa pengungkapan keberlanjutan belum memberikan dampak langsung terhadap profitabilitas. Sebaliknya, Investasi Hijau dan Pengguna Mobile Banking berpengaruh positif dan signifikan terhadap kinerja keuangan, yang menunjukkan bahwa pembiayaan ramah lingkungan dan transformasi digital mampu meningkatkan profitabilitas bank. Temuan ini menegaskan bahwa implementasi nyata keberlanjutan dan digitalisasi memiliki peran lebih penting dibandingkan sekadar pengungkapan. Penelitian ini memberikan kontribusi dalam mengintegrasikan perspektif keberlanjutan dan digital dalam sektor perbankan serta implikasi bagi pengambil kebijakan dan praktisi.

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Paramita, N. M. D. P., Pardita, D. P. Y., & Purnami, A. A. S. (2026). Pengaruh Green Banking Disclosure, Investasi Hijau, Pengguna Mobile Banking Terhadap Kinerja Keuangan Bank Umum di Indonesia. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 5(5), 7788–7806. https://doi.org/10.56799/ekoma.v5i5.16934
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Vol. 5 No. 5: Juli 2026
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