The role of sustainable finance in the Banking Industry at this time was initiated by the Financial Services Authority (OJK) and World Wildlife Funding (WWF) in targeting economic growth so that negative impacts arise from the process of economic development. This encourages environmentalists, companies and national and global governments to trigger a sustainable development that prioritizes harmony in economic, environmental and social aspects. OJK has collaborated with financial institutions to develop a Sustainable Finance Road Map with the aim of describing the conditions to be achieved regarding sustainable finance in Indonesia in the 2015-2024 period for the financial services industry. This initiative was also built to contribute while capturing business opportunities for Indonesia's economic development efforts that are resilient to climate change and contribute directly to efforts to achieve the Sustainable Development Goals (SDGs). The analysis method used is descriptive qualitative where the data collection technique in this study uses online data search. Based on the road map prepared by the OJK, banks in Indonesia have committed to the Sustainable Finance Action Plan (RAKB) to provide credit to creditors who have certification in accordance with the principles of Environmental, Social and Governance (LST) and AMDAL permits (Environmental Impact Analysis ) in the green construction, agriculture, green infrastructure, forestry, renewable energy, recycling and energy efficiency sectors

A financial statement is a crucial matter since its quality is declining. This research developed and tested a theoretical model which identified factors directly or indirectly contributing to the financial statement quality, namely audit committee and internal audit; meanwhile, external audit and corporate governance were considered as antecedent factors having impact on the report. The objective of the research is to gain insight on such factors. The objective of the research is to gain insights on factors that affect such reports. The findings showed consistent evidence supporting the theoretical model. They also showed how AC and IA simultaneously and partially impacted the quality of financial statements (QFS). AC and IA directly or indirectly affect the quality of the financial statement. They also have indirect effects through CG and EA in enhancing the quality to 77%.