Analisis Pengaruh Green Banking Disclosure Index (GBDI), Green Investment, dan Jumlah Transaksi M-Banking Terhadap Profitabilitas Perbankan di Indonesia Periode 2015-2023

Environmental sustainability in Indonesia is a concern as the country still ranks low in ASEAN, ranking 8th out of 10 countries in the Environmental Performance Index. To improve the red report card, Indonesia needs to implement green initiatives, one of which is through the implementation of Green Banking in the banking sector. This study aims to analyze the impact of Green Banking Disclosure Index, Green Investment, and Number of Mobile Banking Transactions on Banking Profitability in Indonesia in the period 2015-2023. The analysis method used is descriptive statistical analysis and panel data regression using the Eviews-13 analysis tool. The results showed that the Green Banking Disclosure Index had a negative and significant impact on profitability, indicating that the disclosure of green banking practices has not made a significant positive contribution to financial performance. In contrast, Green Investment shows a positive although insignificant effect. The number of mobile banking transactions has a negative effect on Profitability, although the impact is small, due to the high cost of developing digital technology. Simultaneously, these three variables have a significant influence on profitability. Banks need to optimize their green banking strategy and balance sustainability and profitability by improving the quality of green banking disclosures to make them more transparent and increasing cooperation with sectors that focus on green investments such as the renewable energy sector, to maximize growth potential that can support profitability in the long term.