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Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector

Nafis Dwi Kartiko & Amrie Firmansyah

Bulletin of Monetary Economics and Banking2026https://doi.org/10.59091/2460-9196.2145article
ABDC C
Weight
0.50

What the paper says

This study explores the relationship between green banking disclosure, firm performance, and firm value, with firm size and age as moderating variables. The study analyzed 578 observations from 43 banking companies in Indonesia. The findings reveal that green banking disclosure significantly negatively impacts firm performance and value, suggesting that green banking efforts may not always yield positive shortterm financial outcomes. However, firm size and age were found to moderate these relationships. Based on these findings, the study highlights the importance of carefully designed green banking strategies and a deeper understanding of their financial impacts by banking management. It also emphasizes the need for sustained commitment to learning and adapting to integrate sustainability into banking operations.

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https://doi.org/https://doi.org/10.59091/2460-9196.2145

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@article{nafis2026,
  title        = {{Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector}},
  author       = {Nafis Dwi Kartiko & Amrie Firmansyah},
  journal      = {Bulletin of Monetary Economics and Banking},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59091/2460-9196.2145},
}

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Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.