Pengaruh Ukuran Dewan Komisaris & Diversitas Gender Direksi Terhadap Green Banking Disclosure Dengan Profitabilitas Sebagai Variabel Moderasi

The Influence of Board of Commissioners Size & Directors Gender Diversity on Green Banking Disclosure with Profitability as a Moderating Variable

Dalam beberapa waktu terakhir, kesadaran mengenai isu lingkungan meningkat signifikan. Otoritas Jasa Keuangan (OJK) mengeluarkan regulasi POJK No. 51/POJK.03/2017 yang mengatur penerapan sistem keuangan berkelanjutan salah satunya bagi lembaga jasa keuangan untuk merespon hal tersebut. Namun faktanya, masih banyak proyek tidak ramah lingkungan yang didanai oleh bank-bank besar di Indonesia. Sehingga, diperlukan adanya tata kelola perusahaan yang baik untuk mengatur hal tersebut. Penelitian ini dilakukan untuk mengetahui apakah Ukuran Dewan Komisaris dan Diversitas Gender Direksi berpengaruh terhadap Green Banking Dicslosure, dan apakah Profitabilitas mampu memoderasi pengaruh Ukuran Dewan Komisaris dan Diversitas Gender Direksi terhadap Green Banking Dicslosure. Metode yang digunakan pada penelitian ini yaitu kuantitatif dengan meneliti sebanyak 84 sampel perbankan konvensional yang ditentukan menggunakan Purposive Sampling. Hasil penelitian menunjukkan adanya pengaruh positif Ukuran Dewan Komisaris terhadap Green Banking Disclosure, tidak adanya pengaruh Diversitas Gender Direksi terhadap Green Banking Disclosure, serta Profitabilitas tidak mampu memoderasi pengaruh Ukuran Dewan Komisaris terhadap Green Banking Disclosure.

In recent times, awareness of environmental issues has increased significantly. The Financial Services Authority (OJK) issued regulation POJK No. 51/POJK.03/2017 which regulates the implementation of a sustainable financial system, one of which is for financial services institutions to respond to this. Unfortunately, there are still many environmentally unfriendly projects funded by large banks in Indonesia. Therefore, good corporate governance is needed to regulate this. This study was conducted to determine whether the Size of the Board of Commissioners and Gender Diversity of the Board of Directors have an effect on Green Banking Disclosure, and whether Profitability is able to moderate the effect of the Size of the Board of Commissioners and Gender Diversity of the Board of Directors on Green Banking Disclosure. The method used in this study is quantitative by examining 84 conventional banking samples determined using Purposive Sampling. The results of the study showed a positive effect of the Size of the Board of Commissioners on Green Banking Disclosure, no effect of Gender Diversity of the Board of Directors on Green Banking Disclosure, and Profitability was unable to moderate the effect of the Size of the Board of Commissioners on Green Banking Disclosure.