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.
