Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Kinerja Sosial terhadap Pengungkapan Keberlanjutan pada Perusahaan ESG Quality 45
会計情報システムの活用と社会的パフォーマンスがESGクオリティ45企業のサステナビリティ開示に与える影響 (AI 翻訳)
Yudan Hartawan, Acep Komara, Mada Purwanto W. N
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのESGクオリティ45指数に採用されている企業を対象に、会計情報システムの活用と社会的パフォーマンスがサステナビリティ開示に与える影響を分析した。定量分析の結果、両変数が開示の質に正の影響を与え、特に社会的パフォーマンスが最も強い影響力を持つことが示された。これは、テクノロジーと社会的責任への取り組みが開示の信頼性向上に寄与することを示唆している。
English
This study analyzes the influence of accounting information system utilization and social performance on sustainability disclosure quality, using data from companies listed on the IDX KEHATI ESG Quality 45 index over 2021-2024. Quantitative results show both factors positively and significantly affect disclosure, with social performance being the dominant variable. The findings suggest that integrating technology-based information systems and demonstrating social responsibility commitment can enhance the credibility and accountability of sustainability reporting in emerging markets.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文はインドネシア市場のデータを用いているが、サステナビリティ開示の質を高める要因として、会計情報システムの活用と社会的パフォーマンスの重要性を示しており、日本企業においても開示の信頼性向上に向けたテクノロジー活用の示唆を得られる。
In the global GX context
This paper contributes to the global sustainability disclosure literature by empirically testing determinants of disclosure quality in an emerging market context. It highlights the role of internal accounting systems and social performance, offering insights for companies and regulators in developing economies seeking to improve non-financial reporting as demanded by frameworks like ISSB and GRI.
👥 読者別の含意
🔬研究者:Provides empirical evidence on determinants of sustainability disclosure quality in an emerging market, using legitimacy theory.
🏢実務担当者:Suggests that investing in accounting information systems and strong social performance can enhance the quality and credibility of sustainability reports.
📄 Abstract（原文）
This research is motivated by the persistently low quality of corporate sustainability disclosure in Indonesia, despite the growing global trend of non-financial reporting. Drawing on the Legitimacy Theory framework, this study aims to analyze the influence of Accounting Information System utilization and corporate social performance on the level of sustainability disclosure. The study employed a quantitative approach using multiple linear regression on companies included in the IDX KEHATI ESG Quality 45 index for the 2021–2024 period. The sample was selected using purposive sampling to obtain representative data. The analysis shows that both Accounting Information Systems and social performance have a positive and significant impact on sustainability disclosure, with social performance being the most dominant variable in driving corporate information transparency. These findings indicate that optimizing technology-based information systems and a demonstrated commitment to social responsibility can enhance the quality of sustainability reporting, making it more credible and accountable. Therefore, integrating accounting technology and strengthening social performance are fundamental strategies for encouraging more sustainable reporting practices in public companies in Indonesia to meet stakeholder expectations.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.54259/akua.v5i2.7312first seen 2026-06-21 05:47:44
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