Faktor-Faktor Dalam Meningkatkan Pengungkapan Green Banking

Nada Khamilia, Wahyudin Nor
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引用次数: 4

Abstract

The purpose of this study was to examine and analyze the influence of Operational Cost of Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financial Slack, Human Resource Slack, Sustainability Officer, and Sustainability Committee on green banking disclosure and also to analyze the differences between green banking disclosure before and after the issuance of POJK Number 51 / POJK.03 / 2017 concerning sustainable finance of 12 sample companies of bank sub-sectors listed on the IDX during the 2016-2019 period. The analysis used in this study was multiple linear regression analysis to examine the causality relationship between independent variables on green banking disclosures, as well as the Wilcoxon test to determine differences in the level of disclosure before and after POJK Number 51/POJK.03/2017 issuance. The results of this study indicate that there are differences in green banking disclosures before and after the issuance of POJK Number 51 / POJK.03 / 2017. In addition, it was also found a positive significant effect of the sustainability committee on green banking disclosure while Operational Costs on Operating Income (BOPO), Capital Adequacy Ratio, Financial Slack, Human Resource Slack, and Sustainability Officer have no significant effect.
这些因素增加了绿色银行的披露
本研究的目的是检视和分析营运收入成本(BOPO)、资本充足率(CAR)、财务松弛、人力资源松弛、可持续发展官员、并分析2016-2019年期间12家在IDX上市的银行细分行业样本公司发布关于可持续金融的第51 / POJK.03 / 2017号文件前后绿色银行信息披露的差异。本研究使用多元线性回归分析来检验绿色银行信息披露的自变量之间的因果关系,并使用Wilcoxon检验来确定POJK号51/POJK前后披露水平的差异。03/2017的发行。本研究结果表明,绿色银行信息披露在第51 / POJK.03 / 2017号公告发布前后存在差异。此外,我们还发现可持续委员会对绿色银行信息披露具有显著的正向影响,而运营成本对运营收入(BOPO)、资本充足率、财务松弛、人力资源松弛和可持续发展官没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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