Green Banking and Performance: The Role of Foreign and Public Ownership
This study aims at examining the effect of green banking practice on bank performance with foreign and public ownerships as moderating variables. Data were collected from 14 Indonesian banking or 98 bank-year observations. The sample banks were participated in the green banking pilot project and lis...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2020-09-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | http://jurnal.unsyiah.ac.id/JDAB/article/view/17150 |
| _version_ | 1811305792859537408 |
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| author | Etikah Karyani Vangi Vinanda Obrien |
| author_facet | Etikah Karyani Vangi Vinanda Obrien |
| author_sort | Etikah Karyani |
| collection | DOAJ |
| description | This study aims at examining the effect of green banking practice on bank performance with foreign and public ownerships as moderating variables. Data were collected from 14 Indonesian banking or 98 bank-year observations. The sample banks were participated in the green banking pilot project and listed in investasi hijau (or green investment) index between 2012 and 2018. Using the ordinary least square (OLS) model, this study demonstrates that green banking practices have a negative impact on bank profitability, but a positive impact on bank value. Meanwhile, public ownership strengthens the negative effect of green banking practice on profitability. Foreign ownership weakens the positive impact of green banking practice on bank value. Thus, stakeholders can use green banking practices as a consideration in making financial decisions as it has influence for bank performance. |
| first_indexed | 2024-04-13T08:32:43Z |
| format | Article |
| id | doaj.art-cf744555e5e54cc6bf9746324ea99993 |
| institution | Directory Open Access Journal |
| issn | 2355-9462 2528-1143 |
| language | English |
| last_indexed | 2024-04-13T08:32:43Z |
| publishDate | 2020-09-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj.art-cf744555e5e54cc6bf9746324ea999932022-12-22T02:54:13ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432020-09-017222123410.24815/jdab.v7i2.1715011728Green Banking and Performance: The Role of Foreign and Public OwnershipEtikah Karyani0Vangi Vinanda Obrien1Indonesia Banking SchoolIndonesia Banking SchoolThis study aims at examining the effect of green banking practice on bank performance with foreign and public ownerships as moderating variables. Data were collected from 14 Indonesian banking or 98 bank-year observations. The sample banks were participated in the green banking pilot project and listed in investasi hijau (or green investment) index between 2012 and 2018. Using the ordinary least square (OLS) model, this study demonstrates that green banking practices have a negative impact on bank profitability, but a positive impact on bank value. Meanwhile, public ownership strengthens the negative effect of green banking practice on profitability. Foreign ownership weakens the positive impact of green banking practice on bank value. Thus, stakeholders can use green banking practices as a consideration in making financial decisions as it has influence for bank performance.http://jurnal.unsyiah.ac.id/JDAB/article/view/17150firm valuegreen bankingforeign bankownershipprofitability |
| spellingShingle | Etikah Karyani Vangi Vinanda Obrien Green Banking and Performance: The Role of Foreign and Public Ownership Jurnal Dinamika Akuntansi dan Bisnis firm value green banking foreign bank ownership profitability |
| title | Green Banking and Performance: The Role of Foreign and Public Ownership |
| title_full | Green Banking and Performance: The Role of Foreign and Public Ownership |
| title_fullStr | Green Banking and Performance: The Role of Foreign and Public Ownership |
| title_full_unstemmed | Green Banking and Performance: The Role of Foreign and Public Ownership |
| title_short | Green Banking and Performance: The Role of Foreign and Public Ownership |
| title_sort | green banking and performance the role of foreign and public ownership |
| topic | firm value green banking foreign bank ownership profitability |
| url | http://jurnal.unsyiah.ac.id/JDAB/article/view/17150 |
| work_keys_str_mv | AT etikahkaryani greenbankingandperformancetheroleofforeignandpublicownership AT vangivinandaobrien greenbankingandperformancetheroleofforeignandpublicownership |