Pengaruh Green Banking, Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), dan Beban Operasional Pendapatan Operasional (BOPO) Terhadap Profitabilitas pada Bank Umum Syariah Periode 2021-2023

Salma Thansania, Nur Diana, Arista Fauzi Kartika Sari

Abstract


The climate crisis has emerged as a critical global challenge, requiring the involvement of various sectors, including the banking industry, in its solution. In Indonesia, Islamic banking has made significant strides through the adoption of Green Banking practices. While commitment to environmental sustainability is paramount, it's equally important to consider profitability. This study seeks to examine the simultaneous and individual effects of Green Banking, Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operating Cost to Operating Income (BOPO) ratio on the profitability of Islamic Commercial Banks, as shown by Return on Assets (ROA), during the period 2021 to 2023. By utilizing quantitative methodology, this study analyzes secondary data derived from the annual reports of 12 Sharia Commercial Banks registered with the Financial Services Authority (OJK). The findings show that, when considered together, Green Banking, CAR, FDR, and BOPO significantly affect ROA. However, in the partial analysis, Green Banking and CAR showed a significant negative relationship with ROA, while FDR and BOPO did not show a significant impact. These results show that, despite Green Banking's important role in promoting environmental sustainability, its impact on profitability requires further investigation. Limitations of the study include the availability of inadequate comprehensive data on Green Banking practices from several banks and a limited sample size, which consists of only 12 institutions. This research aims to be a basic reference for the progress of Green Banking policies that not only encourage environmental sustainability but also increase the profitability of Islamic banking in the future.

Keywords: Green Banking, CAR, FDR, BOPO, Islamic Banking


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References


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