Karyani, Etikah and Obrien, Vangi Vinanda (2020) GREEN BANKING AND PERFORMANCE: THE ROLE OF FOREIGN AND PUBLIC OWNERSHIP. Jurnal Dinamika Akuntansi dan Bisnis, 7 (2). pp. 221-234. ISSN 2355 9462
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Text (GREEN BANKING AND PERFORMANCE: THE ROLE OF FOREIGN AND PUBLIC OWNERSHIP)
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Abstract
This study aims at examining the effect of green banking practice on bank performance with foreign and public ownerships as moderating variables. Data were collected from 14 Indonesian banking or 98 bank-year observations. The sample banks were participated in the green banking pilot project and listed in investasi hijau (or green investment) index between 2012 and 2018. Using the ordinary least square (OLS) model, this study demonstrates that green banking practices have a negative impact on bank profitability, but a positive impact on bank value. Meanwhile, public ownership strengthens the negative effect of green banking practice on profitability. Foreign ownership weakens the positive impact of green banking practice on bank value. Thus, stakeholders can use green banking practices as a consideration in making financial decisions as it has influence for bank performance.
| Item Type: | Article |
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| Uncontrolled Keywords: | Firm value; green banking; foreign bank; ownership; profitability |
| Subjects: | H Social Sciences > HF Commerce > HF5001 Business H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Etikah Karyani |
| Date Deposited: | 26 Jan 2021 12:49 |
| Last Modified: | 26 Jan 2021 12:49 |
| URI: | http://repository.ibs.ac.id/id/eprint/1556 |
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