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Abstract
This study aims to examine and analyze the influence of financial performance and corporate governance on the disclosure of green banking practices in conventional banking subsector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This study is quantitative. The influence of performance is proxied using the variables (ROA) and (CAR) presented by the company in the Annual Report and Financial Statements. Corporate Governance is proxied by (Board of Commissioners Size) and (Board of Directors Gender Diversity). Disclosure of Green Banking Practices is measured using a dummy variable obtained from the GBDI and the company's sustainability report. The sampling technique used purposive sampling with a total of 25 companies included in the Banking Subsector, for the observation period 2021-2023. The analysis technique was carried out using panel data regression. The results of this study indicate that the variables ROA, CAR, and Directors Gender Diversity do not significantly influence the disclosure of green banking practices, while the Size of the Board of Commissioners has a significant effect on the Disclosure of Green Banking Practices. The company with the lowest GBD is Bank Krom Indonesia at 9.6%, and the highest GBD is Bank Pembangunan Daerah Jawa Timur at 18.8%.