Risk and Sustainability of Banking Sector Companies in Indonesia

• 발행기관: People & Global Business Association
• 저자명: Aliffianti Safiria Ayu Ditta Doddy Setiawan
• 간행물 정보: 『Global Business and Finance Review』Vol.29 No.11, 101~114쪽, 전체 14쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2024.12.31

국문 초록

Purpose: This study aims to explore and empirically test how the impact of risks on the Company's sustainability on the banking sector in Indonesia. Design/methodology/approach: This research uses panel data from the Indonesian banking sector, whether listed on the Indonesia stock exchange or not, during the period 2017 to 2022. Financial performance risk is measured using proxies of credit risk, liquidity risk, capital risk and bankruptcy risk, while corporate sustainability is measured using ESG indicator disclosures in both sustainability reports and the Company's annual report with reference to the Refinitiv ESG Score indicator Findings: The results of this study show that financial performance risk proxied by credit risk, liquidity risk, capital risk and bankruptcy risk negatively affects the sustainability of the company, meaning that the higher the risk, the lower the sustainability of the company, especially the banking sector which is attached to various financial risks Research limitations/implications: This study only uses four proxies in measuring financial performance risk, future research is expected to also find the right measure in assessing the Company's sustainability risk. Originality/value: The ESG indicator used in this study refers to the Refinitiv ESG Indicator as one of the latest in the Company's ESG disclosure indicator. However, there is still little research that reviews how the influence of risk on the sustainability of the banking sector, and this makes the phenomenon of the influence of risk on sustainability interesting for further investigation.

목차

Ⅰ. Introduction

Ⅱ. Literature Review and Hypothesis Development

Ⅲ. Methodology

Ⅳ. Result and Discussion

Ⅴ. Conclusion

References

키워드

Banking Risk Sustainability

참고문헌

• Global Finance Journal
• Global Business and Finance Review
• Risks
• Business Strategy and the Environment
• Applied Economics
• Journal of Economic Behavior and Organization
• Journal of International Financial Markets, Institutions and Money
• Finance Research Letters
• Journal of International Financial Management and Accounting
• Management of Environmental Quality: An International Journal
• Journal of Contemporary Accounting and Economics
• Sustainable Production and Consumption
• Journal of Environmental Management
• Journal of Corporate Finance
• Research in International Business and Finance
• Global Business Finance Review
• Jurnal Keuangan Dan Perbankan
• Jurnal Ilmiah Akuntansi Dan Bisnis
• Jurnal Ilmiah Akuntansi
• International Review of Financial Analysis
• Journal of International Accounting, Auditing and Taxation
• Research in International Business and Finance
• Sustainability (Switzerland)
• Global Business and Finance Review
• Risks
• Technological Forecasting and Social Change
• Research in International Business and Finance
• Sustainable Production and Consumption
• Finance Research Letters
• Article Process Jurnal Reviu Akuntansi Dan Keuangan