銀行內控與逾放比率之關聯性研究

The relationship between internal control and non-performing loan ratio in banking industry

游雅珺(Ya-Chun Yu)

指導教授 ： 蘇淑慧

國立臺中科技大學/商學院/會計資訊系碩士班/碩士(2019年)

摘要

本研究檢測內控品質是否影響銀行逾放比率，並以銀行是否發生內控缺失來衡量銀行之內控品質。此外，本研究也進一步探討新銀行是否具有較高之逾放比率。實證結果顯示，相較於無內部控制缺失之銀行，存有內部控制缺失之銀行確實在三年後具有較高之逾放比率，其放款品質較差。然而本研究並未發現新舊銀行與逾放比率間具有顯著關聯性，顯示風險的掌控才是放款品質的根本核心，與銀行成立時間長短並無直接相關。敏感性分析也顯示，不管為公股銀行或民營銀行，存有內部控制缺失者都具有較高的逾放比率，與主要研究結果相同。

關鍵字

內部控制 ； 逾放比率 ； 內控缺失 ； 放款品質

並列摘要

The purpose of this study is to examine whether the quality of internal control has association with the bank's non-performing loan ratios. In this study, the bank's internal control quality is measured by whether the bank has internal control weaknesses. In addition, the study further explores whether new banks have higher non-performing loan ratios. The empirical results show that banks with internal control weaknesses will have higher non-performing loan ratios, compared with banks without internal control weaknesses, supporting the hypothesis that poor the lending quality is affected by banks’ internal control leads. However, no evidence shows that there is a significant correlation between new banks and the non-performing loan ratios, indicating that the control of risk is the key factor for the quality of the loan. Sensitivity analysis also shows that, the above conclusion remains for pubic banks as well as for private banks.

並列關鍵字

internal control ； non-performing loan ratio

參考文獻

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