Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector
Abstrak
This study explores the relationship between green banking disclosure, firm performance, and firm value, with firm size and age as moderating variables. The study analyzed 578 observations from 43 banking companies in Indonesia. The findings reveal that green banking disclosure significantly negatively impacts firm performance and value, suggesting that green banking efforts may not always yield positive shortterm financial outcomes. However, firm size and age were found to moderate these relationships. Based on these findings, the study highlights the importance of carefully designed green banking strategies and a deeper understanding of their financial impacts by banking management. It also emphasizes the need for sustained commitment to learning and adapting to integrate sustainability into banking operations.
Topik & Kata Kunci
Penulis (2)
Nafis Dwi Kartiko
Amrie Firmansyah
Akses Cepat
- Tahun Terbit
- 2026
- Sumber Database
- DOAJ
- DOI
- 10.59091/2460-9196.2145
- Akses
- Open Access ✓