GREEN BANKING: STRATEGIC MEDIATION OF CSR-FINANCIAL PERFORMANCE (CASE STUDY: BANK MUAMALAT, MEGA SYARIAH, BPD NTB)

Abstrak

This study aims to determine and examine the effect of Corporate Social Responsibility (CSR) on Financial Performance, the effect of Corporate Social Responsibility (CSR) on Green Banking, and test the ability of Green Banking in mediating the relationship between Corporate Social Responsibility (CSR) and Financial Performance. The theory used in this study is stakeholder theory. The data in this study comprise the results of measuring the CSR disclosure index of Islamic banks, the return on assets (ROA) value, and the value of the green banking measurement index. The study population is 14 Islamic commercial banks operating in Indonesia. The research sample was determined through the Purposive Sampling method, where one of the requirements is that Islamic commercial banks experience a decline in financial performance in the period 2016 to 2024. There are three Islamic commercial banks that meet the criteria as research samples: Bank Muamalat Indonesia, Bank Mega Syariah, and Bank Pembangunan Daerah NTB. The data analysis technique used is content analysis processed with SPSS 23 software. The results of the research and data processing show that CSR has a significant negative effect on the Financial Performance of Islamic commercial banks, CSR has a significant effect on Green Banking in Islamic commercial banks, and Green Banking is able to mediate the relationship between CSR and the Financial Performance of Islamic commercial banks.