Published: 2025-12-01
Pengaruh Green Banking dan Biaya Operasional Terhadap Profitabilitas Pada Bank di BEI Tahun 2019-2023
DOI: 10.35870/jemsi.v11i6.5854
Downloads
Abstract
The purpose of this study is to examine the effect of Green Banking and Operating Expenses on Profitability in Banks listed on the Indonesia Stock Exchange during 2019–2023. The research method uses quantitative data and is analyzed with EViews software through regression analysis, determining the use of either the Fixed Effect Model or the Random Effect Model. The data used consist of variables Green Banking (X1), Operating Expenses (X2), and Profitability (Y) obtained from the financial statements of banks listed on the Indonesia Stock Exchange from 2019–2023. The test results indicate that the more appropriate model to use is the Random Effect Model (REM) compared to the Fixed Effect Model (FEM). The findings of the study show that based on panel data regression analysis using the Random Effect Model (REM), Green Banking has no significant effect on profitability, while Operating Expenses has a significant positive effect on profitability. Simultaneously, both independent variables significantly affect profitability, although the model explains only a limited contribution of 27.79%.
Keywords
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 11 No. 6 (2025)
-
Section: Articles
-
Published: %750 %e, %2025
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i6.5854
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Naomi Refina Siahaan
Fakultas Ekonomi, Universitas Advent Indonesia.
Francis Hutabarat
Fakultas Ekonomi, Universitas Advent Indonesia.
Lorina Sudjiman Siregar
Fakultas Ekonomi, Universitas Advent Indonesia.
-
Ambarwati, J., Riskawati, M., Pengaruh, V., Dan, L., Terhadap, P., Perusahaan, N., & Vitaningrum, M. R. (2021). Pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan. COMPETITIVE Jurnal Akuntansi dan Keuangan, 5(2), 128–131. https://doi.org/10.31000/competitive.v5i2.4313.
-
Anugrah, T., & Yatna, C. N. (2020). Pengaruh non-performing loan, loan to deposit ratio, net interest margin, biaya operasional pendapatan operasional dan capital adequacy ratio terhadap profitabilitas bank umum konvensional buku 4 periode 2012-2016. Perbanas Review, 4(1).
-
Arikunto. (2019). Pengantar praktis penyusunan instrumen penelitian (Google Books). Pengantar Praktis Penyusunan Instrumen Penelitian.
-
Arsandi, W., & Tinggi Ilmu Ekonomi Pasaman, S. (2019). The effect of net interest margin (NIM) and operational costs of operational income (BOPO) on return on assets (ROA) of sharia banks. Jurnal Apresiasi Ekonomi, 7(2), 176–182.
-
Damara, D. (2022). Waduh! OJK catat profitabilitas bank menyusut per Februari 2022. Bisnis.com.
-
Dian Indah Sari. (2022). Tampilan pengaruh profitabilitas dan struktur modal terhadap nilai perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Jurnal BSI Akasia.
-
Dwi Lestari, M., & Suria Manda, G. (2021). Pengaruh biaya operasional pendapatan operasional (BOPO) dan risiko kredit (NPL) terhadap profitabilitas (ROA). COMPETITIVE Jurnal Akuntansi dan Keuangan, 5(2), 132–137. https://doi.org/10.31000/competitive.v5i2.4314.
-
Ernawati, F., & Suwitho, S. (2015). Pengaruh biaya operasional terhadap laba bersih dengan perputaran persediaan sebagai variabel pemoderasi. Jurnal Ilmu dan Riset Manajemen (JIRM), 4(9).
-
Fathony, A. A., & Wulandari, Y. (2020). Pengaruh biaya produksi dan biaya operasional terhadap laba bersih pada PT. Perkebunan Nusantara VIII. AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA, 11(1), 43–54.
-
Febryanti, S., Fadilah, S., & Nurcholisah, K. (2021). Analisis kinerja keuangan dan biaya operasional pada perusahaan financial technology. Jurnal Riset Akuntansi, 1(1), 15–23. https://doi.org/10.29313/JRA.V1I1.53.
-
Febryanti, S., Nurcholisah, K., Prodi Akuntansi, Ilmu Ekonomi dan Bisnis, F., & Islam Bandung, U. (2021). Analisis kinerja keuangan dan biaya operasional pada perusahaan financial technology. Jurnal Riset Akuntansi, 1(1), 15–23. https://doi.org/10.29313/JRA.V1I1.53
-
Hastuti, T., & Kusumadewi, R. K. A. (2023). Pengaruh green banking terhadap nilai perusahaan: Peran pemediasi efisiensi bank. Reviu Akuntansi dan Bisnis Indonesia, 7(2), 380–393. https://doi.org/10.18196/rabin.v7i2.18312.
-
Hidayati, A. N., Tulungagung, I., Mayor, J., Timur, S., & 46, N. (n.d.). Pengaruh inflasi, BI rate dan kurs terhadap profitabilitas bank syariah di Indonesia.
-
Hutabarat, F. (2020). Analisis kinerja keuangan perusahaan. Desanta Muliavisitama.
-
Jati, W., Oktrima, B., & Ariyanti, E. (2022). Pengaruh net interest margin (NIM) dan biaya operasional dan pendapatan operasional (BOPO) terhadap return on asset (ROA) pada PT Bank Central Asia, Tbk periode 2010–2020. Jurnal Ilmiah Swara Manajemen (Swara Mahasiswa Manajemen), 2(4), 509–518. https://doi.org/10.32493/jism.v2i4.25618.
-
Khamilia, N., & Nor, W. (2022). Faktor-faktor dalam meningkatkan pengungkapan green banking. Juara: Jurnal Riset Akuntansi, 12(1), 1–23. https://doi.org/10.36733/JUARA.V12I1.3144.
-
Khatimah, H., Isnaeni, N., & Wijaya, R. (2020). Pengaruh BOPO (biaya operasional per pendapatan operasional), DPK (dana pihak ketiga) dan CAR (capital adequacy ratio) terhadap NPF (non performing financing) pada PT. Bank Syariah Mandiri di Indonesia. Najaha Iqtishod: Journal of Islamic Economic and Finance, 1(1), 20–32. https://doi.org/10.22437/JIEF.V1I1.11196.
-
Martono, N. (2019). Metode penelitian kuantitatif: Analisis isi dan analisis data sekunder... Nanang Martono.
-
Meafrida, E., Pasaribu, W., Hasanuh, N., & Karawang, U. S. (2021). Pengaruh biaya produksi dan biaya operasional terhadap laba bersih. Journal of Economic, Bussines and Accounting (COSTING), 4(2), 731–740. https://doi.org/10.31539/COSTING.V4I2.1625.
-
Nainggolan, J. H., Sudjiman, L. S., & Susanti, M. (2025). Pengaruh green accounting dan tax planning terhadap kinerja keuangan perusahaan sektor transportasi di Indonesia. Journal of Innovative and Creativity, 5(2), 1644–1659. https://doi.org/10.31004/joecy.v5i2.388.
-
Rahayu, M. B. (2018). Pengaruh profitabilitas terhadap struktur keuangan. Jurnal Studi Manajemen dan Bisnis, 5(2), 75–79. https://doi.org/10.21107/JSMB.V5I2.6656.
-
Rahma, D. A. (2022). Pengaruh green banking terhadap profitabilitas perbankan di Indonesia pada masa pandemi COVID-19.
-
Retnosari, R., Studi, P., Informasi, S., Nusa, S., & Jakarta, M. (2021). Analisa kelayakan kredit usaha mikro berjalan pada perbankan dengan metode naive bayes. PROSISKO: Jurnal Pengembangan Riset dan Observasi Sistem Komputer, 8(1), 53–59. https://doi.org/10.30656/PROSISKO.V8I1.2848.
-
Ria, D., Iqbal Fasa, M., Fachri, A., & Islam Negeri Raden Intan Lampung, U. (2023). Penerapan green banking di lingkungan Bank Muamalat Indonesia. Jihbiz: Global Journal of Islamic Banking and Finance, 5(1), 1–22. https://doi.org/10.22373/JIHBIZ.V5I1.17195.
-
Satyaninrum, Tahirs, J. P., Bhaga, B. J., Kpalet, P., Agustikawati, N., & Aisyah, S. (2022). Metodologi Penelitian. 93–94.
-
Soviani, N., Sudaryo, Y., & Sofiati (Efi), N. A. (2022). Analisis non performing loan (NPL), biaya operasional per pendapatan operasional (BOPO), net interest margin (NIM), dan loan to deposit ratio (LDR) terhadap return on asset (ROA) pada PT Bank Nusantara Parahyangan, Tbk. Periode tahun 2008-2018. Jurnal Indonesia Membangun, 21(01), 73–92. https://doi.org/10.56956/jim.v21i01.72.
-
Tarima, G., Parengkuan, T., Untu, V., Manajemen, J., Ekonomi, F., & Bisnis, D. (2016). Pengaruh profitabilitas, keputusan investasi dan keputusan pendanaan terhadap nilai perusahaan farmasi yang terdaftar di BEI periode 2011-2014. Jurnal Berkala Ilmiah Efisiensi, 16(4).
-
Wahyu Ningsih, N., Iqbal, F., Raden Intan Lampung, U., & Jurnal Ilmiah Keuangan dan Perbankan, F. (2020). Green banking terhadap profitabilitas bank umum syariah di Indonesia. Fidusia: Jurnal Keuangan dan Perbankan, 3(2). https://doi.org/10.24127/JF.V3I2.532.
-
Wardoyo, D. U., Luthfi Islahuddin, M., Wira, A. S., Safitri, R. G., & Putri, S. N. (2022). Pengaruh sustainability report terhadap nilai perusahaan (studi perusahaan non keuangan dari tahun 2018-2020) proxy: PBV (price to book value). Jurnal Publikasi Ekonomi dan Akuntansi, 2(2), 161–166. https://doi.org/10.51903/JUPEA.V2I2.333.
-
Widearahim, S. (2019). Pengaruh biaya operasional dan perputaran piutang terhadap profitabilitas (pada perusahaan sub sektor pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2014-2018).
-
Yusuf, M., Andiena Nindya Putri, P., Asir, M., Adi Cakranegara, P., & Presiden, U. (2024). Prospek penggunaan e-commerce terhadap profitabilitas dan kemudahan pelayanan konsumen: Literature review. Jurnal Darma Agung, 30(3), 786–801. https://doi.org/10.46930/OJSUDA.V30I3.2268.
-
Zaki, M., & Saiman, S. (2021). Kajian tentang perumusan hipotesis statistik dalam pengujian hipotesis penelitian. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 4(2), 115–118. https://doi.org/10.54371/jiip.v4i2.216.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.