relation: https://eprints.untirta.ac.id/48490/
title: PERAN CUSTOMIZED VALUE ADDED INTELLECTUAL  CAPITAL DAN RISIKO KREDIT DALAM MEMEDIASI  PENGARUH ENVIRONMENTAL, SOCIAL, AND  GOVERNANCE TERHADAP EFISIENSI  (Studi Empiris Pada Industri Perbankan ASEAN)
creator: Riani, Desmy
subject: HF5601 Accounting
subject: HG Finance
subject: HJ Public Finance
description: Global climate change has now become an urgent issue, demanding collective action from various sectors, including the financial sector such as banking. Continuing business with a finance as usual will only exacerbate global warming, so efforts are needed to transition from a linear economy to circular economy. This study aims to provide empirical evidence on the effect of Environmental, Social, and Governance (ESG) performance on bank efficiency, as well as the mediating role of intellectual capital and credit risk in the relationship. This study takes a sample of listed financial institutions from five ASEAN countries, namely Indonesia, Malaysia, the Philippines, Singapore, and Thailand. The method used for sample selection is purposive sampling, with a total of 360 observations. Research testing uses robust standard error panel data estimation. There are 7 research models and 22 hypotheses tested in this study. This study uses the efficiency value measured by Data Envelopment Analysis. This study uses new measurements on Intellectual Capital variables, namely Customized Value Added Intellectual Capital (CVAIC) which strengthens the element of innovation capital as an important component in managing intellectual capital. The results show that ESG performance has a positive influence on bank efficiency, but the environmental pillar does not show a significant influence. This study contributes to the literature by providing empirical evidence on how intellectual capital and credit risk management serve as mediators in the relationship between sustainability factors and operational efficiency in the banking sector, particularly in ASEAN countries which are the best regions to invest.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/48490/9/Desmy%20Riani_7783220010_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/48490/10/Desmy%20Riani_7783220010_01.pdf
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identifier: https://eprints.untirta.ac.id/48490/3/Desmy%20Riani_7783220010_02.pdf
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identifier: https://eprints.untirta.ac.id/48490/4/Desmy%20Riani_7783220010_03.pdf
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identifier: https://eprints.untirta.ac.id/48490/5/Desmy%20Riani_7783220010_04.pdf
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identifier: https://eprints.untirta.ac.id/48490/6/Desmy%20Riani_7783220010_05.pdf
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identifier: https://eprints.untirta.ac.id/48490/7/Desmy%20Riani_7783220010_Ref.pdf
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identifier: https://eprints.untirta.ac.id/48490/8/Desmy%20Riani_7783220010_Lamp.pdf
identifier:   Riani, Desmy  (2025) PERAN CUSTOMIZED VALUE ADDED INTELLECTUAL CAPITAL DAN RISIKO KREDIT DALAM MEMEDIASI PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP EFISIENSI (Studi Empiris Pada Industri Perbankan ASEAN).  Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.