Journal of Applied Islamic Economics and Finance
Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)

Analisis Pengaruh Penerapan Green Banking dan Efisiensi Biaya Operasional terhadap Profitabilitas Bank Umum Syariah di Indonesia

Salma Nabila Mustika (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)
Kristianingsih Kristianingsih (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)
Fifi Afiyanti Tripuspitorini (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)
Tjetjep Djuwarsa (Department of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia)

Article Info

Publish Date
28 Feb 2023

Abstract

The purpose of this study is to determine whether the implementation of green banking and operational cost efficiency can affect the profitability of Sharia Commercial Banks in 2016-2020. The variables used in this study are indicators of green banking as an exogeneous variables, BOPO as an intervening variable, and ROA as an endogenous. The type of data used in this study is secondary data in the form of panel data sourced from the annual reports of each Sharia Commercial Bank registered with the Financial Services Authority (OJK) in 2016-2020. Hypothesis testing is done by using a path analysis model. The results indicate that the implementation of green banking has a negative and significant effect on BOPO and has no direct effect on ROA of Sharia Commercial Banks. While, BOPO has negative and significant effect on ROA of Sharia Commercial Banks.

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Journal Info
Journal of Applied Islamic Economics and Finance
Website

Abbrev

jaief

Publisher

Politeknik Negeri Bandung

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic ...