Mekanisme Tata Kelola Dan Profitabilitas Terhadap Green Banking Disclosure
DOI:
https://doi.org/10.59963/jpema.v6i2.355Keywords:
Governance, Profitability, Green Banking DisclosureAbstract
Banks in Indonesia have begun to prove their seriousness in responding to environmental issues through green banking program. Green Banking is a bank's effort to prioritize sustainable aspects in financing and operational activities. Otoritas Jasa Keuangan Regulation requires banks to communicate the implementation of green banking to stakeholders through reports prepared by banks. Disclosure of green banking has shown an increasing trend where banks have performed well although the level of disclosure is different. This study aims to analyze the effect of corporate governance mechanisms and profitability on green banking disclosure. The research design is quantitative. Corporate governance mechanisms represented by board size of directors, independent commissioners, and institutional ownership. The data used is in the form of annual reports and sustainability reports. The data analysis technique used is multiple linear regression. The results showed that the corporate governance mechanism represented by board size of directors had a positive effect on green banking disclosure, while independent commissioners and institutional ownership had no effect on green banking disclosure. Profitability has no effect on green banking disclosure because high and low profitability does not guarantee that the company will disclose information about green banking.
Downloads
References
Alabdullah, T. T. Y., Ahmed, E. R., & Muneerali, M. (2019). Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia? Journal of Accounting Science, 3(2), 121–135. https://doi.org/10.21070/jas.v3i2.2810
Andarsari, P. R., & Firdiansyah, Y. (2020). Penerapan Praktik Green Banking pada Bank BUMN di Indonesia. Jurnal Eksekutif, 17(1), 233–246.
Badan Perencanaan Pembangunan Nasional. (2020). Peta Jalan SDGs Indonesia Menuju 2030. https://bit.ly/PetaJalanSDG2030
Bank Indonesia. (2012). Peraturan Bank Indonesia Nomor 14/15/PBI/2012 tentang Penilaian Kualitas Aset Bank Umum. In Bank Indonesia. https://www.bi.go.id/id/publikasi/peraturan/Pages/pbi_141512.aspx
Bose, S., Khan, H. Z., Rashid, A., & Islam, S. (2018). What Drives Green Banking Disclosure? An Institutional and Corporate Governance Perspective. Asia Pacific Journal of Management, 35(2), 501–527. https://doi.org/10.1007/s10490-017-9528-x
Bose, S., Podder, J., & Biswas, K. K. (2017). Philanthropic Giving, Market-Based Performance and Institutional Ownership: Evidence from An Emerging Economy. British Accounting Review, 49(4), 429–444. https://doi.org/10.1016/j.bar.2016.11.001
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management (15th ed.). Cengage.
Clarkson, M. B. E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20(1), 92–118. https://doi.org/https://doi.org/10.2307/258888
Deegan, C. (2014). Financial Accounting Theory (4th ed.). McGraw-Hill Education (Australia) Pty Ltd.
Enni, S. (2019). Tata Kelola Perusahaan (Tinjauan Teori dan Studi Empiris). UR Press.
Firmansyah, A., & Kartiko, N. D. (2024). Tata Kelola Perusahaan dan Pengungkapan Perbankan Hijau: Peran Moderasi Regulasi Perbankan Hijau. Jurnal Akuntansi Dan Bisnis, 24(1), 83–101. https://doi.org/10.20961/jab.v24i1.1177
Freeman, R. E., & Reed, D. L. (1983). Stockholders and Stakeholders: A New Perspective on Corporate Governance. Californian Management Review, 25(2), 88–106.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Handajani, L. (2019). Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 6(2), 121–136. https://doi.org/10.24815/jdab.v6i2.12243
Handajani, L., Rifai, A., & Husnan, L. H. (2019). Kajian tentang Inisiasi Praktik Green Banking pada Bank BUMN. Jurnal Economia, 15(1), 1–16. https://doi.org/10.21831/economia.v15i1.21954
Hasnas, J. (1998). The Normative Theories of Business Ethics: A Guide for The Perplexed. Business Ethics Quarterly, 8(1), 19–42. https://doi.org/https://doi.org/10.2307/3857520
Horton, M. (2021). The Difference Between Profitability and Profit. https://bit.ly/TheDifferenceBetweenProfitabilityandProfit
International Finance Corporation. (2018). The Indonesia Corporate Governance Manual (2nd ed.). International Finance Corporation.
International Finance Corporation. (2019). Global Progress Report of The Sustainable Banking (2019). https://bit.ly/GlobalProgressReport2019
Julia, T., & Kassim, S. (2020). Banking and Finance. IntechOpen.
Komite Nasional Kebijakan Governansi. (2021). Pedoman Umum Governansi Korporat Indonesia (PUGKI) 2021. In Komite Nasional Kebijakan Governansi. https://knkg.or.id/wp-content/uploads/2022/06/PUGKI-2021-LORES.pdf
Kurniawan, L. L. (2021). Pengaruh Kinerja Keuangan terhadap Green Banking Disclosure dengan Mekanisme Kontrol sebagai Variabel Moderasi. Jurnal Wahana Akuntansi, 16(1), 1–16. https://doi.org/10.21009/wahana.16.011
Masud, M. A. K., Hossain, M. S., & Kim, J. D. (2018). Is Green Regulation Effective or a Failure. Sustainability, 10(4), 1–19. https://doi.org/https://doi.org/10.3390/su10041267
Mitchell, R., Agle, B., & Wood, D. (1997). Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts. The Academy of Management Review, 22(4), 853–886. https://doi.org/10.2307/259247
Otoritas Jasa Keuangan. (2014). Siaran Pers Bersama: Kesepakatan Bersama Kementerian Lingkungan Hidup (KLH) dan Otoritas Jasa Keuangan (OJK). https://bit.ly/SiaranPersOJKKLH
Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan Nomor 55 /POJK.03/2016 Tentang Penerapan Tata Kelola Bagi Bank Umum. https://ojk.go.id/id/regulasi/Documents/Pages/POJK-tentang-Penerapan-Tata-Kelola-bagi-Bank-Umum/POJK 55-2016 - Tata Kelola bank umum.pdf
Otoritas Jasa Keuangan Republik Indonesia. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51 /POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emitten dan Perusahaan Publik.
Pemerintah Republik Indonesia. (2007). Undang-Undang Republik Indonesia No.40 tahun 2007 tentang Perseroan Terbatas Pasal 74 tentang Tanggung Jawab Sosial dan Lingkungan.
Petro, S., Octavia, R., & Diarsyad, M. I. (2023). Pengaruh Corporate Governance terhadap Green Banking Disclosure. Jurnal Ilmiah Ekonomi Global Masa Kini, 14(01), 7–14.
Rachmawati, W., Karim, A., & Manan, A. (2023). The Analysis of Green Banking Disclosure: a Perspective on the Banking Sector in Indonesia Article Information Abstrak. Riset Akuntansi Keuangan), 8(2), 160–169.
Rahmawati. (2018). Deconstructing The Concept of Corporate Social Resposibility: Social Investment on Luwu Indigeous Society. Journal of Accounting and Investment, 19(2), 176–193. https://doi.org/10.18196/jai.1902100
Rahmawati, I. N., & Yuliani, R. (2023). Profitabilitas sebagai Pemoderasi Pengaruh Corporate Governance terhadap Pengungkapan Green Banking. Reviu Akuntansi Dan Bisnis Indonesia, 7(2), 464–482. https://doi.org/10.18196/rabin.v7i2.19741
Rahmiati, A., & Agustin, H. (2022). Pengaruh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Asing Terhadap Green banking Disclosure (Studi Pada Perbankan Di Indonesia Tahun 2017-2021). Wahana Riset Akuntansi, 10(2), 165–179. https://doi.org/10.24036/wra.v10i2.119805
Rosadi, D. (2014). Pelaksanaan Green Banking Dialihkan ke OJK. Otoritas Jasa Keuangan. https://bit.ly/GreenBankingOJK
Sahetapi, R., Pattinasarany, W., Siahaan, F. R., Gunawan, M., Pramudya, P., & Anita. (2018). Indeks Investasi Hijau Sektor Industri Berbasis Lahan (1st ed.). International NGO Forum on Indonesian Development (INFID) dan Indonesian Working Group on Forest Finance (IWGFF).
Salim, M. A. (2018). Kesiapan Pemerintah Menerapkan Green Banking Melalui POJK dalam Mewujudkan Pembangunan Berkelanjutan Berdasarkan Hukum Positif di Indonesia. Yustitia, 4(2), 119–141.
Setiadi, I., Amrizal, & Efriadi, A. R. (2023). Corporate Governance, Karakteristik Perusahaan dan Green Banking di Indonesia. Akuntabel, 1(1), 48–52.
Setiawan, V. N. (2020). Bank BUMN Dituding Ikut Andil Rusak Lingkungan Indonesia. https://bit.ly/BUMNKarhutla
Shaumya, K., & Arulrajah, A. (2017). Green Banking: Measuring Green Banking (1st ed.). LAP LAMBERT Academic Publishing.
Trisusanti, D., & Lasdi, L. (2018). The Effect Corporate Governance Mechanism and Accounting Conservations on Tax Avoidance. Research in Management and Accounting, 1(2), 114–124.
Weetman, P. (2019). Financial and Management Accounting: An Introduction (8th ed.). Pearson.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Point Equilibrium Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.
