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.
Keywords:Green Banking, Sustainability, Finance, DisclosureI.
