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This study aims to determine the effect of green banking on the financial performance of commercial banks in Indonesia with efficiency as a mediating variable and Environmental, Social, and Governance (ESG) as a moderating variable. This study was conducted at commercial banks included in the KBMI 3 and KBMI 4 categories with a research period of 2018–2023. The sampling technique used in this study was purposive sampling, specifically judgment sampling, where only commercial banks in the KBMI 3 and KBMI 4 categories were selected based on specific criteria. The data analysis technique used was panel regression analysis using eviews. The results of the study stated that green banking has a significant positive effect on financial performance, efficiency has a significant positive effect on financial performance, Environmental, Social, and Governance (ESG) moderates the effect of green banking on financial performance, green banking has a significant positive effect on efficiency and efficiency mediates the effect of green banking on financial performance.

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The Effect of Green Banking on the Financial Performance of Commercial Banks in Indonesia: The Mediating Role of Efficiency and Moderating Role of Environmental, Social, and Governance (ESG) Factors

  • 会议论文

  • 发表日期：

    2026年

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  • Indra Siswanti,
  • Hosam Alden Riyadh,
  • Lenny C. Nawangsari,
  • Embun Prowanta,
  • Putri Andari Ferranti,
  • Noor Hazlina Ahmad

摘要

This study aims to determine the effect of green banking on the financial performance of commercial banks in Indonesia with efficiency as a mediating variable and Environmental, Social, and Governance (ESG) as a moderating variable. This study was conducted at commercial banks included in the KBMI 3 and KBMI 4 categories with a research period of 2018–2023. The sampling technique used in this study was purposive sampling, specifically judgment sampling, where only commercial banks in the KBMI 3 and KBMI 4 categories were selected based on specific criteria. The data analysis technique used was panel regression analysis using eviews. The results of the study stated that green banking has a significant positive effect on financial performance, efficiency has a significant positive effect on financial performance, Environmental, Social, and Governance (ESG) moderates the effect of green banking on financial performance, green banking has a significant positive effect on efficiency and efficiency mediates the effect of green banking on financial performance.