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Analisis Pengaruh Green Banking Disclosure dan Good Corporate GovernanceTerhadap Kinerja Keuangan Perbankan Syariah di Indonesia
"Objectives : This study aims to analyze how Green Banking Disclosure
and the implementation of Good Corporate Governance
affect the financial performance of Islamic banks in
Indonesia registered with the OJK from 2021 to 2023.
Methods : This research is a quantitative study using secondary data
sources and data collection techniques employing purposive
sampling at several Islamic banks that meet the sample
criteria. This study also uses a panel data regression model
and data processing using the Eviews 12 application.
Results/findings : The results show that the green banking disclosure variable
has a positive and significant effect on financial
performance, while the independent board of commissioners
variable has a negative and significant effect on financial
performance. Meanwhile, the audit committee and sharia
supervisory board variables have a negative and
insignificant effect on the financial performance of Islamic
banks."
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