The Effect of Green Finance and Corporate Social Responsibility on Profitability with Capital Adequacy Ratio as A Moderating Variable
グリーンファイナンスと企業の社会的責任が収益性に与える影響：自己資本比率の調整効果 (AI 翻訳)
Evi Safitri, H. Malini, Ana Fitriana, Wendy, Anggraini Syahputri
🤖 gxceed AI 要約
日本語
インドネシアの上場銀行16行を対象に、グリーンファイナンスとCSRが収益性に与える影響を、自己資本比率（CAR）の調整効果を加味して分析。パネルデータ回帰の結果、グリーンファイナンスは収益性に正の有意な影響を与え、CARがその関係を強化することが示された。一方、CSRの直接効果は非有意であった。
English
This study analyzes the impact of green finance and CSR on profitability, with the capital adequacy ratio (CAR) as a moderator, using panel data from 16 Indonesian listed banks over five years. Results show green finance positively affects profitability, and CAR strengthens this relationship, while CSR has no significant direct effect.
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
日本ではグリーンファイナンスの推進が進むが、銀行の収益性との関係を実証した本知見は、日本の金融機関がサステナブルファイナンスを業務戦略に組み込む際の参考となる。特に、自己資本比率の調整効果は、規制資本とグリーン融資の関係を考える上で示唆に富む。
In the global GX context
As global regulators push for transition finance, this study offers empirical evidence that green finance can improve bank profitability, moderated by capital adequacy. It supports the business case for sustainable lending, relevant for banks complying with frameworks like the Equator Principles or UNEP FI.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the profitability of green finance in banking, useful for sustainable finance research.
🏢実務担当者:Suggests that banks can enhance profitability through green finance, especially when maintaining strong capital ratios.
🏛政策担当者:Indicates that capital adequacy regulations may influence the effectiveness of green finance incentives.
📄 Abstract（原文）
This study aims to analyze the effect of green finance and corporate social responsibility (CSR) on profitability and to examine the moderating role of the capital adequacy ratio (CAR). This research employs a quantitative approach using panel data regression analysis. The data used are secondary data obtained from the annual financial reports of banking companies over a five-year observation period. The sample consists of 16 banking companies with a total of 80 observations. The analytical model applied in this study is the Common Effect Model (CEM). The results show that green finance has a positive and significant effect on profitability, indicating that sustainable financial practices can enhance financial performance. In contrast, CSR does not have a significant effect on profitability. Furthermore, the moderation analysis reveals that CAR strengthens the relationship between green finance and profitability but does not moderate the relationship between CSR and profitability. These findings imply that the implementation of green finance plays an important role in improving banking profitability, particularly when supported by adequate capital strength. This study contributes to the development of the sustainable finance literature and provides insights for financial institutions in formulating strategic financial policies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.61987/jemr.v5i3.2039first seen 2026-06-26 05:47:10
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