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All Journal The International Journal of Accounting and Business Society Jurnal Sains Sosio Humaniora
Putri, Nyayu Khalilah
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Loan Portfolio Composition and Bank Risk: An Accounting-Based Evidence from Asia-Pacific Countries Febrianti, Devi; Putri, Nyayu Khalilah; Oktarini, Kurnia Widya; Firza, Edy; Saputri, Ulfah Tika; Dwi Anugrah, Meilinda
Jurnal Sains Sosio Humaniora Vol. 9 No. 2 (2025): Volume 9, Nomor 2 Desember 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v9i2.54982

Abstract

This study aims to examine the effect of loan portfolio composition on bank risk in Asia-Pacific countries. From a banking accounting perspective, loan portfolio composition represents a key component of earning assets, reflecting asset quality, credit risk exposure, and the effectiveness of banks in managing income sources and risk. The relationship between loan portfolio composition and bank risk remains inconclusive in both theoretical and empirical literature. On the flip side, a more diversified loan portfolio may reduce risk through diversification benefits. On the other hand, increased diversification may also lead to higher complexity, potential moral hazard, and excessive risk-taking behavior. This study employs data from commercial banks across 15 Asia-Pacific countries over the period 2011–2022. Bank risk is measured using the Ln.Z-score, while loan portfolio composition is proxied by income diversification. The results indicate that loan portfolio composition has a negative effect on bank risk, suggesting that banks with more diversified loan portfolios tend to have lower risk and greater income stability. This study contributes to the banking accounting literature by highlighting that loan portfolio composition is not only an intermediation instrument but also an important indicator of asset quality, credit risk, and financial stability. The findings provide practical implications for regulators and bank management in strengthening risk measurement, reporting, and monitoring systems.
The Green Paradox of Corporate Lending Risk in ASEAN-5 Banks Muizzuddin; Rachmadi, Erfan; Putri, Nyayu Khalilah; Febrianti, Devi
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.967

Abstract

Purpose - This paper examines whether ESG engagement affects corporate lending risk in ASEAN-5 banks and whether state ownership and bank capital levels moderate this relationship. Design/methodology/approach - Using an unbalanced panel of 34 banks in ASEAN-5 from 2014 to 2023, this study applies random effects regression, interaction models, capital-based heterogeneity analysis, and two-step System GMM. Findings - The findings reveal a selective role of state ownership. While ESG engagement increases corporate lending risk, particularly through the Environmental and Governance pillars, SOE banks reduce the risk effect of Governance-related ESG engagement. This indicates that state control can act as a governance-based stabilizing mechanism, especially when banks face capital constraints. Practical implications - ESG implementation should be integrated into credit risk assessment and prudential supervision, especially for low-capital banks exposed to transition risks. Originality/value - This study departs from the view that ESG engagement and state ownership necessarily reinforce one another. Instead, it shows that the relationship between the two is conditional. State control appears to reduce credit risk only through the Governance pillar, particularly when banks face limited capital. In the ASEAN-5 context, where state ownership continues to hold considerable institutional influence, this pillar-level analysis offers a more nuanced understanding of when state ownership can act as a safeguard for good governance, rather than assuming that such a role is always present. Paper type - Research paper
Co-Authors Dwi Anugrah, Meilinda Edy Firza Febrianti, Devi Muizzuddin Muizzuddin Oktarini, Kurnia Widya Rachmadi, Erfan Saputri, Ulfah Tika