eprintid: 9424
rev_number: 9
eprint_status: archive
userid: 2098
dir: disk0/00/00/94/24
datestamp: 2024-09-26 01:21:16
lastmod: 2024-09-26 01:21:16
status_changed: 2024-09-26 01:21:16
type: article
metadata_visibility: show
contact_email: repository@staff.ukdw.ac.id
creators_name: , Rossalina Christanti
creators_name: , Albertus Henri Listyanto Nugroho
title: INVESTIGATING THE IMPACT OF GREEN BANKING ON EFFICIENCY STRATEGY: EVIDENCE FROM INDONESIA
ispublished: pub
subjects: HF5601
divisions: fak_bisnis
full_text_status: public
keywords: green banking; green accounting; green innovation; green technology; efficiency strategy
abstract: This study aims to investigate the application of green banking on the tendency for efficiency in banking companies. This study designs green banking using serial logic from green accounting, green innovation, and green technology in its tendency to increase company efficiency. Furthermore, stakeholders strongly influence the creation of an ethical company with three pillar objectives: social, environmental, and economic. This study explores banking companies because they are unique in their position as economic drivers but are required to be able to have an impact on society and the environment. This study uses existing banking data in Indonesia in the 2015-2021 range, which produces 231 observational data. This research found that banking companies can implement the three pillars, which include social, environmental, and economic, by encouraging stakeholders. Furthermore, in its position as an economic driver, banks will make efficiency in their budget costs so that the economic pillars are maintained without leaving the social and environmental pillars. Finally, this research has implications for the role of stakeholders who can encourage the implementation of green banking and strategies for implementing green banking for the banking industry.
date: 2024-04
publication: The Indonesian Journal of Accounting Research
volume: 27
number: 1
publisher: Ikatan Akuntan Indonesia
pagerange: 157-178
id_number: doi:10.33312/ijar.751
refereed: TRUE
issn: 2655-1748
official_url: http://doi.org/10.33312/ijar.751
funders: rchristanti@staff.ukdw.ac.id
citation:   Rossalina Christanti and Albertus Henri Listyanto Nugroho  (2024) INVESTIGATING THE IMPACT OF GREEN BANKING ON EFFICIENCY STRATEGY: EVIDENCE FROM INDONESIA.  The Indonesian Journal of Accounting Research, 27 (1).  pp. 157-178.  ISSN 2655-1748     
document_url: https://katalog.ukdw.ac.id/9424/1/Investigating%20the%20Impact%20of%20Green%20Banking%20on%20Efficiency%20Strategy.pdf