Artikel Ilmiah : C1H021025 a.n. ETIKA DESTIANA TRIPRISILIA

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NIMC1H021025
NamamhsETIKA DESTIANA TRIPRISILIA
Judul ArtikelANALYSIS OF THE EFFECT OF GREEN BANKING, AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON PROFITABILITY WITH BANK EFFICIENCY AS A MEDIATING VARIABLE
(OBSERVATION STUDY OF THE GENERAL BANKING INDUSTRY IN INDONESIA)
Abstrak (Bhs. Indonesia)Penelitian ini menganalisis pengaruh Green Banking dan Corporate Social Responsibility (CSR) terhadap profitabilitas dengan efisiensi bank sebagai variabel mediasi pada industri perbankan di Indonesia. Pendekatan kuantitatif digunakan dengan data sekunder dari 21 bank umum yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023, yang dipilih melalui purposive sampling. Data diolah menggunakan statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji Sobel, dan pengujian hipotesis dengan perangkat lunak EViews. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan Green Banking tidak menunjukkan pengaruh langsung yang signifikan. Namun demikian, Green Banking dan CSR terbukti berkontribusi positif terhadap efisiensi bank, yang pada gilirannya meningkatkan profitabilitas. Hasil ini juga mengonfirmasi bahwa efisiensi bank memediasi hubungan antara Green Banking dan profitabilitas serta antara CSR dan profitabilitas. Temuan ini menekankan pentingnya praktik keberlanjutan berbasis CSR dan efisiensi dalam meningkatkan kinerja keuangan serta daya saing. Penelitian ini memberikan kontribusi pada literatur dengan menyoroti peran mediasi efisiensi dalam keterkaitan antara keberlanjutan dan profitabilitas, serta menawarkan implikasi praktis bagi bank dan investor dalam mengintegrasikan inisiatif lingkungan dan sosial ke dalam strategi bisnis untuk mencapai pertumbuhan jangka panjang.
Abtrak (Bhs. Inggris)This study analyzes the effect of Green Banking and Corporate Social Responsibility (CSR) on profitability with bank efficiency as a mediating variable in the Indonesian banking industry. A quantitative approach was applied using secondary data from 21 commercial banks listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, selected through purposive sampling. Data were processed using descriptive statistics, classical assumption tests, multiple linear regression, Sobel tests, and hypothesis testing with EViews software. The findings reveal that CSR has a significant positive effect on profitability, while Green Banking does not show a direct significant impact. However, both Green Banking and CSR contribute positively to bank efficiency, which in turn enhances profitability. The results also confirm that bank efficiency mediates the relationship between Green Banking and profitability as well as CSR and profitability. These findings emphasize the importance of CSR and efficiency-driven sustainability practices in improving financial performance and competitiveness. The study contributes to the literature by highlighting the mediating role of efficiency in sustainability–profitability linkages and offers practical implications for banks and investors in integrating environmental and social initiatives into business strategies to achieve long-term growth.
Kata kunciGreen Banking, Corporate Social Responsibility, Bank Efficiency, Profitability, Indonesia
Pembimbing 1Dr. E . Rio Dhani Laksana, S.E., M.Sc.
Pembimbing 2
Pembimbing 3
Tahun2025
Jumlah Halaman20
Tgl. Entri2025-09-19 10:06:12.517755
Cetak Bukti Unggah
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