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September 18, 2025International Journal of Emerging Research and Review

Implementation of Green Accounting in Commercial Banks in Indonesia

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Authors

AAAmirul ArifJSJoni SusilowibowoHHHan Tantri Handini

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Overview

Quantitative analysis finds environmental performance significantly boosts return on assets in Indonesian banks, highlighting green accounting's role.

Key Points

  • Environmental performance positively affects return on assets (ROA), showcasing its importance in banking.
  • The study reveals that 12.5% of ROA variation is explained by environmental performance and costs.
  • Using purposive sampling, the research analyzes data from 106 commercial banks in Indonesia, assessing their green accounting practices.
  • The findings suggest a need for improved green accounting practices to enhance financial stability and sustainability.

Cite This Study

Arif et al. (2025) studied this question.

synapsesocial.com/papers/68d463db31b076d99fa62d2ahttps://doi.org/10.56707/ijoerar.v3i3.126
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Also Consider

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  1. 1Are Banking Financial Performances and Green Banking Disclosure Associated with Bank Profitability?2024 · 4 citations
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  4. 4The Influence of Green Banking on Corporate Value in Commercial Banks in Indonesia2024 · 1 citations
  5. 5CORPORATE GOVERNANCE DETERMINANTS OF BANK FINANCIAL PERFORMANCE THROUGH GREEN BANKING IN INDONESIA2025