Pengaruh Sustainability Governance Terhadap Tingkat Profitabilitas Bank Digital dengan Variabel Mediasi Efisiensi Operasional
Abstract
Penelitian ini bertujuan untuk menguji pengaruh sustainability governance terhadap profitabilitas bank digital di
Indonesia, dengan efisiensi operasional sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif
dengan data sekunder dari laporan tahunan dan keberlanjutan 10 bank digital selama periode 2021–2023. Analisis
dilakukan menggunakan regresi data panel dengan Random Effect Model serta uji mediasi Sobel. Hasilnya
menunjukkan bahwa sustainability governance berpengaruh terhadap efisiensi operasional, tetapi tidak langsung
terhadap profitabilitas, dan efisiensi operasional tidak memediasi hubungan tersebut. Temuan ini menekankan
pentingnya integrasi strategis ESG dalam praktik bisnis digital banking.
Kata Kunci – Sustainability governance, efisiensi operasional, profitabilitas, ESG, bank digital
References
Amidjaya, P. G., & Widagdo, A. K. (2020). Sustainability reporting in Indonesian listed banks: Do corporate
governance, ownership structure and digital banking matter? Journal of Applied Accounting Research, 21(2),
–247. https://doi.org/10.1108/JAAR-09-2018-0149
Anis, I., Gani, L., Fauzi, H., Hermawan, A. A., & Adhariani, D. (2023). The sustainability awareness of
banking institutions in Indonesia, its implication on profitability by the mediating role of
operational efficiency. Asian Journal of Accounting Research. https://doi.org/10.1108/AJAR-06-
-0179
Biswas, T., Syed, M.-U.-H., Chakraborty, B., Lima, R. P., & Jahan, S. (2020). Do the Banks Comply to GRI
guidelines for Sustainable Reporting Practices? Empirical Evidence from Bangladesh. Society &
Sustainability, 2(2), 10–30. https://doi.org/10.38157/society_sustainability.v2i2.136
Bowi, D. M., & Rita, M. R. (2020). Likuditas Dan Efisiensi Operasional Bank: Bagaimana Peran Moderasi
Ukuran BankPerusahaan. AFRE (Accounting and Financial Review), 3(1).
https://doi.org/10.26905/afr.v3i1.4093
Buallay, A. (2019). Is sustainability reporting (ESG) associated with performance? Evidence from the European
banking sector. Management of Environmental Quality: An International Journal, 30(1), 98–115.
https://doi.org/10.1108/MEQ-12-2017-0149
Cahyaningrum, Y. (2023). ANALISIS TATA KELOLA ARSITEKTUR DAN PERANCANGAN SISTEM
ENTERPRISE DALAM EKSPEDISI BARANG PADA PERUSAHAAN LOGISTIK. In Jurnal Rekayasa
Sistem Informasi dan Teknologi (Vol. 1, Issue 2).
https://journal.ppmi.web.id/index.php/jrsit/article/download/182/138
Dewi, D. D., & Octrina, F. (2022). Pengaruh Era Digital Terhadap Kinerja Keuangan Perbankan BUMN Periode
-2020.
Elamer, A. A., Ntim, C. G., Abdou, H. A., Zalata, A. M., & Elmagrhi, M. (2019). The impact of multi-layer governance
on bank risk disclosure in emerging markets: the case of Middle East and North Africa. Accounting Forum,
(2), 246–281. https://doi.org/10.1080/01559982.2019.1576577
Febriana, F. N., & Octrina, F. (2022). Analisis Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan
BUMN Go Public Periode 2016-2020.
Khan, H. Z., Bose, S., Mollik, A. T., & Harun, H. (2021). “Green washing” or “authentic effort”? An empirical
investigation of the quality of sustainability reporting by banks. Accounting, Auditing and
Accountability Journal, 34(2), 338–369. https://doi.org/10.1108/AAAJ-01-2018-3330
Mutiara, I. N., Oktaria, E. travilta, & Sari, P. N. (2024). Tantangan dan Peluang ESG (Environmental, Social, and
Governance) Reporting: Analisis Literatur tentang Peran Akuntansi dalam Pengukuran Kinerja
Berkelanjutan Perusahaan. Jurnal Relevansi.
https://jurnal.stiekrakatau.ac.id/index.php/relevansi/article/view/115
Octrina, F., & Mariam, A. G. S. (2021). Islamic Bank Efficiency in Indonesia: Stochastic Frontier Analysis. Journal
of Asian Finance, Economics and Business, 8(1), 751–758. https://doi.org/10.13106/jafeb.2021.vol8.no1.751
Octrina, F., & Priatmojo, H. E. (2023). Islamic bank efficiency: an efficiency method with SFA. Jurnal Perspektif
Pembiayaan Dan Pembangunan Daerah, 10(6), 379–394. https://doi.org/10.22437/ppd.v10i6.18250
