PENGARUH GREEN BANKING, SPESIALISASI KREDIT, RASIO SOLVABILITAS, DAN  EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN

Risqy Syariva; Amalia Ilmiani; Dina Amalia Mahmudah

Authors

Risqy Syariva Universitas Pekalongan
Amalia Ilmiani Universitas Pekalongan
Dina Amalia Mahmudah Universitas Pekalongan

Keywords:

Credit Specialization, Financial Performance, Green Banking, Operational Efficiency, Solvency Ratio

Abstract

Financial reports are reports that display financial information about a company or organization within a certain period of time. The definition of financial performance according to IAI is the ability of a company to manage and control its resources. Financial performance is an important tool for obtaining information, because it can be seen the success of a company in orienting itself towards the future and information about its financial management during a certain period of time. The problem stems from previous research that has limitations in the form of research objects and variables studied. So that the object of this study is the sub-sector of banking companies that participate in the Green Investment Index and are listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023 with a population of 47 and samples that meet the criteria of 6 banking companies, a total sample of 36 data. The results of the study are seen from the partial test of each variable with the results in the form of Green Banking having a positive and insignificant effect on Financial Performance, Credit Specialization having no effect on Financial Performance, Solvency Ratio having no effect on Financial Performance, and Operational Efficiency having a significant negative effect on Financial Performance.

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