Article Per Year (5 Year)
p-Index From 2019 - 2024
3.128
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Accounting Information System (AIMS) Jurnal Difusi Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Accounting Information System (AIMS)
Neneng Dahtiah
Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Indonesian Journal of Economics and Management

 1 
Enhancing Financial Performance of Islamic Banks in Indonesia: The Mediating Effect of Green Banking Disclosure on Corporate Governance Practices Nabilah Febriyane Prasetyo Widodo; Dian Imanina Burhany; Sumiyati Sumiyati; Neneng Dahtiah
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4886

Abstract

Increasing environmental pollution due to business activities was addressed by issuing POJK Number 51/POJK.03/2017. In the banking sector, green banking practices and disclosures are a form of responsibility towards environmental sustainability. However, disclosure of green banking in Islamic commercial banks is still relatively low, as is financial performance, which is not optimal. Thus, it is necessary to examine the factors that influence the disclosure of green banking and fraud to improve financial performance. This study uses governance factors, namely board size, an independent board of commissioners, and gender diversity, to influence financial performance mediated by green banking disclosures. The research sample is 12 Islamic banks in Indonesia for the 2017–2022 period. The results show that green banking disclosure is only influenced by the size of the board of commissioners and independent commissioners, while financial performance is influenced by the size of the board of commissioners, independent commissioners, and gender diversity. Furthermore, disclosure of green banking can mediate the correlation of the board of commissioners and independent commissioners on financial performance.
Co-Authors Afriady, Arif Ahmad Syarief Arry Irawan Arwan Gunawan Chikita Bela Martunisa Cica Purnamasari Dian Imanina Burhany Etti Ernita Sembiring Firda Alfayuni Frita Ayuning Putri Ghina Akmalia Gina Mutia Diniasari Hani Rahmasania Hikam Syahid Jayana Iyeh Supriatna Madhalena Giriani Mega Aulia Hijrah Mia Rosmiati Muhamad Umar Mai Muhammad Irfan Dzul Izzudin Nabilah Febriyane Prasetyo Widodo Raisa Nur Adila Reviona Juliar Riauli Susilawaty Hutapea Selfi Nurul Fadilah Sheilla Destia Putri Rustandi Sulistia Suwondo SUMIYATI SUMIYATI