インドネシア証券取引所上場銀行の2021-2025年におけるESG開示・効率性・流動性が銀行パフォーマンスに与える影響
The Effect of ESG Disclosure, Efficiency, and Liquidity on Banking Performance Listed on the Indonesia Stock Exchange for the 2021-2025 Period (原題)
Nasavia Daeng Lompang, Joy Elly Tulung, Debry Chrystie Alexandra Lintong
🤖 gxceed AI 要約
日本語
インドネシア証券取引所上場の銀行18社・90観測を対象に、ESG開示・効率性(BOPO)・流動性(LDR)がROAに与える影響をパネル回帰で検証。ESG開示と流動性は有意な影響を示さず、効率性のみが負の有意効果を持つ。決定係数88.95%で、収益性の主要決定要因はESG開示よりも業務効率であると結論づける。
English
Panel regression on 18 Indonesian listed banks (90 observations, 2021-2025) tests ESG disclosure, efficiency (BOPO), and liquidity (LDR) effects on ROA. ESG disclosure and liquidity show no significant effect; efficiency has a significant negative effect. With R-squared of 88.95%, operational efficiency—not ESG disclosure—is the primary driver of bank profitability.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
新興国銀行セクターにおけるESG開示の収益性への限定的影響を示す実証例。日本ではSSBJ基準・有報でのサステナビリティ開示が進む中、開示と財務パフォーマンスの因果関係を巡る議論に、東南アジアの比較データを提供する。
In the global GX context
Adds emerging-market evidence to the global debate on whether ESG disclosure translates into financial performance, relevant to ISSB/CSRD implementation discussions where disclosure mandates are expanding but profitability links remain contested. Complements TCFD-aligned bank disclosure research with an Indonesian dataset.
👥 読者別の含意
🔬研究者:新興国銀行におけるESG開示と財務指標の関係を検証するパネルデータ研究の一事例として参照可能。
🏢実務担当者:ESG開示が短期的な収益に直結しない可能性を示し、開示対応の投資対効果を検討する材料となる。
🏛政策担当者:開示義務化が銀行収益に与える影響を評価する際、新興国での実証エビデンスとして留意。
📄 Abstract（原文）
This study aimed to examine the effects of ESG Disclosure, Efficiency (BOPO), and Liquidity (LDR) on Banking Performance (ROA) of banking companies listed on the Indonesia Stock Exchange during the 2021-2025 period. A quantitative approach with a purposive sampling technique was employed, yielding a sample of 18 banking companies with a total of 90 panel data observations. Data were analyzed using panel data regression with a Robust Random Effect Model (REM) in STATA 17. Partial test results showed that ESG Disclosure had no significant effect on Banking Performance (H1 rejected), Efficiency had a significant negative effect on Banking Performance (H2 accepted), while Liquidity had no significant effect on Banking Performance (H3 rejected). Simultaneously, the three independent variables significantly affected Banking Performance (H4 accepted), with an Overall R-squared value of 88.95%, indicating strong explanatory power. These findings suggest that operational efficiency was the primary determinant of bank profitability compared to ESG disclosure and liquidity, implying that bank management should prioritize operational cost control to sustain profitabilityliquidity, implying that bank management should prioritize operational cost control to sustain profitability.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70292/pchukumsosial.v4i2.560first seen 2026-09-23 05:07:55
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