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August 7, 2023
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August 31, 2026
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August 31, 2026
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Abstract

The important role of banks in supporting sustainable development which includes economic, social and environmental aspects through social and environmental responsibility. One way to make this happen is through the application of the concept of green banking, which places environmental sustainability as a top priority in the banking sector. From this, this study analyzes the impact of profitability, company size, and leverage on green banking practices in the Indonesian Islamic banking sector by considering the role of good corporate governance (GCG) as a moderating factor. Using multiple regression and moderate regression analysis (MRA) shows that profitability has a significant positive effect on green banking disclosures, while firm size and leverage have a negative relationship with green banking practices. The results confirm the role of GCG as an important moderating factor, strengthening the positive relationship between profitability and green banking and reducing the negative impact of firm size and leverage. The implication is the need to focus on improving GCG to encourage broader and more effective green banking practices among banks, while taking into account the complexity of the interactions between these factors.

Keywords

Profitability Company Size Leverage Green banking Good corporate governance

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Copyright (c) 2026 Muh. Afdhal Mubarak AS, Muyassarah Hamid

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Mubarak AS, M. A., & Hamid, M. (2026). Green banking, financial performance, and corporate governance in bank syariah Indonesia. Jurnal Ekonomi Indonesia, 15(2). https://doi.org/10.52813/jei.v18i2.500
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