The Effect of Green Banking Disclosure, Liquidity, and Operational Efficiency on Banking Profitability with Credit Risk Moderation

Lusiyana Pebriyanti; Dhea Zatira; Sustari Alamsyah; Hamdani

doi:10.24843/EJA.2026.v36.i05.p05

Authors

Lusiyana Pebriyanti Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia
Dhea Zatira Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia
Sustari Alamsyah Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia
Hamdani Faculty of Economics and Business, Universitas Muhammadiyah Tangerang, Indonesia

DOI:

https://doi.org/10.24843/EJA.2026.v36.i05.p05

Keywords:

Green Banking Disclosure, Liquidity, Operational Efficiency, Credit Risk, Profitability

Abstract

This study aims to analyze the effect of Green Banking Disclosure, liquidity, and operational efficiency on profitability, with credit risk a moderating variabel in conventional banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The study employed panel data regression to examine direct effect and Moderated Regression Analysis (MRA) to test the moderating role of credit risk. The sample consisted of 33 companies with 165 observations selected using purposive sampling. The result indicate that Green Banking Disclosure and liquidity have no effect on profitability, while operational efficiency has a negative effect and credit risk has a positive effect on profitability. Credit risk is unable to moderate the relationship between Green Banking Disclosure and liquidity on profitability, but it is able to moderate the relationship between operational efficiency and profitability

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