The Effect of Green Accounting and Firm Size on Bank Performance with Firm Growth as a Moderation Variable

Abstract

Banking plays a very important and strategic role in supporting national economic development so that banks need to maintain their performance in order to operate optimally. This study aims to obtain empirical evidence regarding the effect of Green Accounting and Firm Size on Bank Performance with Firm Growth as a moderating variable. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021 and consistently publishing their annual reports and sustainability reports on the Indonesian Stock Exchange website. The samples used in this study were 37 out of 40 companies that met the criteria. The sampling technique used is purposive sampling method. Data analysis used in this study using multiple linear regression analysis with the EViews software. The results of this study indicate that the green accounting variable as measured by the green banking index has a negative effect on bank performance. Meanwhile, the firm size variable as measured by the natural logarithm of total assets has a positive effect on bank performance. The moderating variable, namely firm growth as measured by asset growth, weakens the relationship between green accounting and firm size on bank Performance.