GREEN BANKING, SUSTAINABILITY REPORTING, DAN UKURAN PERUSAHAAN: DAMPAKNYA TERHADAP PROFITABILITAS BANK DI BEI

Abstract

This study examines the impact of green banking practices, sustainability reporting, and company size on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. Data were collected from secondary sources, including annual reports and sustainability documents from 37 banks that met the sample criteria, utilizing multiple linear regression analysis and quantitative techniques. The independent variables include green banking, measured by the Green Banking Disclosure Index (GBDI); sustainability reporting, assessed through the Sustainability Report Disclosure Index (SRDI); and company size, represented by the natural logarithm of total assets, while profitability is measured using return on assets (ROA). The research findings reveal that green banking and sustainability reporting exert a significant negative influence on profitability, whereas company size contributes positively and significantly. Overall, these three variables account for 36% of the variance in bank profitability.