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内部監査品質とグリーン融資：インドネシア上場商業銀行における低炭素環境パフォーマンスの強化

Internal Audit Quality and Green Lending: Strengthening Low-Carbon Environmental Performance in Indonesian Listed Commercial Banks (原題)

Vita Citra Mulyandini, Muhammad Angionaldi

Ilomata International Journal of Tax and Accounting📚 査読済 / ジャーナル2026-10-01#気候金融Origin: JP経営インパクト: 資金調達対象セクター: finance
DOI: 10.61194/ijtc.v7i4.2511
原典: https://doi.org/10.61194/ijtc.v7i4.2511

🤖 gxceed AI 要約

日本語

インドネシア上場商業銀行47行の2020〜2024年パネルデータ（235社・年）を用い、内部監査品質（IAQ）とグリーン融資（GL）が低炭素環境パフォーマンス（LCEP）に与える影響を検証。IAQとGLはいずれもLCEPに正の有意な効果を持ち、両者の交互作用も正で有意であり、IAQがGLの環境効果を強めることを示す。開示ベース指標を用いた実証により、内部監査がサステナブルファイナンスの実効性を高める戦略的役割を担うことを明らかにした。

English

Using panel data from 47 Indonesian listed commercial banks (2020–2024, 235 firm-year observations), this study tests whether Internal Audit Quality (IAQ) and Green Lending (GL) improve Low-Carbon Environmental Performance (LCEP). Both IAQ and GL show positive, significant effects on LCEP, and their interaction is also positive and significant, indicating IAQ strengthens GL's environmental impact. The findings position internal auditing as a governance lever for effective sustainable finance in emerging-market banking.

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

新興国銀行のガバナンスとグリーン融資の相互作用を示す実証で、日本の銀行がトランジション・ファイナンスやサステナブル融資の実効性を高める際の内部統制・監査体制の設計に示唆を与える。SSBJ開示や統合報告でのガバナンス説明の補強材料にもなりうる。

In the global GX context

Adds emerging-market banking evidence to the global sustainable-finance and governance literature, relevant to TCFD/ISSB-aligned disclosure of governance and green-finance activities. It supports the view that internal audit quality is a mechanism for making transition and green lending credible, complementing CSRD/ISSB governance expectations.

👥 読者別の含意

🔬研究者:銀行ガバナンスとグリーン融資の交互作用を開示指標で定量化した枠組みは、新興国・日本のサステナブルファイナンス研究に応用可能。

🏢実務担当者:内部監査機能の強化がグリーン融資の環境成果を高める可能性を示し、サステナブル融資のガバナンス設計や開示体制の見直しに活用できる。

🏛政策担当者:銀行の内部監査品質とグリーン融資開示を促す規制・監督措置が低炭素移行を後押ししうる点を政策設計に反映できる。

📄 Abstract（原文）

The transition toward a low-carbon economy has increased the importance of sustainable finance and effective corporate governance within the banking industry. Green lending has become a key financing strategy for supporting environmentally sustainable investments; however, prior studies have largely examined internal governance and green lending separately, leaving limited evidence on whether Internal Audit Quality can strengthen the environmental effects of green lending. This study examines the effects of Internal Audit Quality (IAQ) and Green Lending (GL) on Low-Carbon Environmental Performance (LCEP) and investigates whether IAQ strengthens the relationship between GL and LCEP in Indonesian listed commercial banks. Using a quantitative research design, this study analyzes panel data from 47 Indonesian listed commercial banks during 2020–2024, resulting in 235 firm-year observations. The hypotheses are tested using a Fixed Effect Model (FEM) following panel model selection tests. IAQ is measured using a disclosure-based index, GL is measured by the proportion of green financing, and LCEP is measured using a composite disclosure index reflecting banks’ environmental commitments and low-carbon initiatives. The results indicate that IAQ has a positive and significant effect on LCEP (β = 0.367, p = 0.0001), while GL also has a positive and significant effect on LCEP (β = 0.298, p = 0.0002). Furthermore, the interaction between IAQ and GL is positive and significant (β = 0.184, p = 0.0061), indicating that higher IAQ strengthens the positive effect of GL on LCEP. These findings highlight the strategic role of internal auditing in strengthening governance and supporting sustainable finance implementation. The study contributes to the sustainable finance and corporate governance literature by integrating IAQ and GL within a unified framework to explain LCEP in emerging-market banking institutions.

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