PENGARUH KUALITAS AUDIT, TRANSISI ENERGI, DAN KOMITE AUDIT TERHADAP UKURAN PERUSAHAAN DENGAN ESG DISCLOSURE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
null Aldino Rafael Yusup, null Nera Marinda Machdar
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の製造企業を対象に、監査品質、エネルギー移行、監査委員会が企業規模に与える影響と、ESG開示の調整効果を分析。2020～2024年のデータを用いた回帰分析の結果、これらの要因は企業規模に正の影響を与え、ESG開示がその関係を強化することが示された。
English
This study examines how audit quality, energy transition, and audit committee affect firm size, with ESG disclosure as a moderator, in Indonesian manufacturing firms (2020–2024). Findings show positive direct effects and a strengthening moderating role of ESG disclosure, highlighting governance and sustainability synergies.
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
インドネシア市場におけるESG開示と企業価値の関連性を示す実証エビデンスとして、日本企業の東南アジア進出戦略や現地子会社のガバナンス検討に参考となる可能性がある。
In the global GX context
This paper adds evidence on how ESG disclosure moderates governance–performance links in an emerging market context, contributing to global debates on the value relevance of sustainability reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure's moderating role in governance–firm size relationships, useful for comparative governance studies.
🏢実務担当者:Highlights potential benefits of integrating ESG disclosure with audit and energy transition strategies to enhance corporate credibility.
🏛政策担当者:Offers insights for emerging market regulators on the impact of mandatory ESG disclosure and governance mechanisms.
📄 Abstract（原文）
This study examines the influence of audit quality, energy transition, and audit committee on firm size, as well as the moderating role of ESG disclosure in manufacturing companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data obtained from annual reports and sustainability reports for the 2020–2024 period. The data were analyzed using multiple linear regression and moderated regression analysis (MRA). The results show that audit quality, energy transition, and audit committee each have a significant positive effect on firm size. Furthermore, ESG disclosure strengthens these relationships by enhancing the credibility and transparency of corporate reporting. These findings provide empirical evidence of how governance mechanisms and sustainability practices jointly support firm development, offering practical implications for improving disclosure strategies and strengthening corporate accountability.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.69714/cdqb8x93first seen 2026-05-14 22:09:30
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