內部控制與公司治理對銀行業經營績效之影響

The Study of Internal Control and Corporate Governance on the Performance of Banking Industry

本研究以2014年至2020年台灣證券交易所之上市公司之本國銀行（含金控公司以下之銀行），挑選24家銀行作為研究對象樣本及資料蒐集標準，其中屬金控下之子銀行14家；非金控之銀行10家，探討內部控制及公司治理對銀行經營績效之影響。希望透過公司治理及內部控制二大面向來探討在政府及金融監理機關協助建立有關公司治理及內部控制的作為是否對銀行經營績效有所影響。實證結果發現，公司治理與內部控制度愈完善公司經營績效愈好，機構投資者持股比率對會計績效存在正向顯著關係；董監事持股質押比率不論對會計績效或市場績效皆存在負向顯著關係；獨立董事比率對會計績效或市場績效皆存在正向顯著關係，但董事會規模愈大與董事長總經理為同一人時，不論會計績效或市場績效皆有下降狀況。資本適足率對會計績效存在負向顯著關係，表示資本適足率太高，對於經營績效反而沒有正面幫助；備抵呆帳覆蓋率對會計績效存在正向顯著關係，即表示備抵呆帳覆蓋率愈高，有助於銀行整體獲利表；逾放比例愈高，將造成信用風險，將嚴重影響銀行經營績效，此外逾期放款金額愈高，意味生利資產減少，獲利能力下降，故逾放比率對會計績效或市場績效皆存在負向顯著關係。

The purpose of this paper is to examine the effect of corporate governance and internal control on corporate performance. The sample of the study consists of 24 domestic banks listed on TWSE for the period from 2014 to 2020. We use descriptive statistics, correlation coefficient analysis, and regression analysis to probe the relationship between corporate governance, internal control and corporate performance. This empirical results show that accounting performance have positive relationship with the shares of institutional investor. The corporate performance have positive relationship with the ratio of independent directors. However, corporate performance have negative relationship with the number of board directors, the pledged share ratio of directors, and the chief executive officer duality. The corporate performance have positive relationship with NPL coverage ratio. However, the corporate performance have negative relationship with capital adequacy ratio and non-performing loan ratio.