PERAN MANAJER PEREMPUAN DALAM PENGARUH GREENWOSHING TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN

Umi Murtini(1*), Eche Marclia(2),

(1) Universitas Kristen Duta Wacana
(2) Universitas Kristen Duta Wacana
(*) Corresponding Author

Abstract


Isu perubahan iklim global mendorong sektor perbankan menerapkan prinsip keuangan berkelanjutan. Pada praktiknya muncul fenomena greenwashing. Dimana perbankan mengklaim ramah lingkungan pada kegiatan pendanaan tanpa disertai tindakan nyata. Penelitian ini bertujuan menguji pengaruh praktik greenwashing terhadap kinerja keuangan (ROA) serta menganalisis peran direksi perempuan sebagai variabel moderasi. Dengan menggunakan sampel 46 perusahaan perbankan yang terdaftar di BEI (2019–2025) dan menggunakan Fixed Effect Model maka diperoleh hasil, praktik greenwashing berpengaruh positif terhadap ROA serta direksi perempuan memperlemah praktek greenwashing dalam mempengaruhi kinerja keuangan perusahaan.  Peran direksi Perempuan semakin terasa untuk perusahaan perbankan yang kecil, sedangkan peran direksi Perempuan semakin kecil untuk perusahaan perbankan yang semakin besar.


Keywords


Greenwashing; Return On Assets (ROA); Direksi Perempuan; Perbankan; Bursa Efek Indonesia

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DOI: https://doi.org/10.24071/exero.v8i2.14812

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