@phdthesis{digilib64633, month = {January}, title = {ANALISIS PENGARUH GREEN BANKING, BIAYA OPERASIONAL, DAN DANA PIHAK KETIGA TERHADAP KINERJA KEUANGAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH PERIODE 2020-2022}, school = {UIN SUNAN KALIJAGA YOGYAKARTA}, author = {NIM.: 20108030097 Ira Dwi Tarwianingsih}, year = {2024}, note = {Pembimbing: Hilmy Baroroh, S.E.I., M.E.K.}, keywords = {ROE, Green Banking, BOPO, Dana Pihak Ketiga, Islamic Social Reporting}, url = {https://digilib.uin-suka.ac.id/id/eprint/64633/}, abstract = {This study will explore further related factors that affect financial performance with Islamic Social Reporting (ISR) as a moderation variable. The object of this study is Sharia Commercial Banks registered with OJK in 2020-2022 with a sample of 11 companies. The number of observations used was 33. The type of data used is panel data with data processing using STATA 17 software. This study was analyzed using multiple linear regression analysis methods and Moderated Regression Analysis (MRA). The results of this study show that Green Banking has no effect on ROE. Meanwhile, BOPO and Third Party Funds have a significant negative effect on ROE. Furthermore, the Moderated Regression Analysis (MRA) test states that Islamic Social Reporting (ISR) cannot moderate the relationship between Green Banking and BOPO on ROE and ISR can strengthen the relationship between Third Party Funds on ROE.} }