Green Accounting Disclosure in State-Owned Bank

Research Aims: This study aims to analyze 1) The mean difference test of green accounting disclosure in state-owned bank before and after joining Danantara Indonesia. 2) How banking companies disclose sustainability information in annual reports in accordance with applicable regulation. Design/methodology/approach: This study employs mixed-method approach with combining quantitative and qualitative approach. A quantitative method involving a test for the difference in means, conducted using Microsoft Excel. The data comprises the green accounting of state-owned banks e.g. PT. Bank Negara Indonesia (Persero) Tbk. (BNI), PT. Bank Mandiri (Persero) Tbk. (Mandiri), PT Bank Tabungan Negara (Persero) Tbk. (BTN), and PT Bank Rakyat Indonesia (Persero) Tbk. A qualitative approach using content analysis includes identifying sustainability standards used by banking companies in their annual reports. Research Findings: Quantitative approach findings indicate that there is no difference in the average level of green accounting disclosure before and after the launch of Danantara among state-owned banks. This suggests consistency in green accounting reporting across the banks. Qualitative approach findings indicate that PT BNI and PT BTN reported 71%. PT Bank Mandiri reported 51%, and PT BRI reported 43% from available standards. Theoretical Contribution/Originality: This research intends to examine phenomena in green banking disclosure and contribute to legitimacy theory.