Future Business Journal

Table 10 Moderating Effect of NPL on the relationship between social indicators of SDGs and profitability of banks

From: Moderating impact of non-performing loans on the relationship between sustainable development goals and the financial performance of banks

Variables	ROA as dependent variable	ROE as dependent variable
Variables	Coefficients	Coefficients
Lag (ROA/ROE)	− 0.139	0.841**
ITsoc	− .262**	0.141
CR	1.206**	− 0.134
Leverage	1.052	− 0.078
Bank Size	− 2.08	1.194
No of obs	200
No of Instruments	26
No of Banks	40
Sargan Test	0.99	0.071
Arellano–Bond test AR (2)	0.427	0.202

**Correlation is significant at 0.05 level

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