Pengaruh Sustainability Assurance, Regulasi Pemerintah, dan Tekanan Stakeholder terhadap Kualitas Laporan ESG di Pasar Modal Indonesia
サステナビリティ保証、政府規制、ステークホルダーの圧力がインドネシア資本市場におけるESG報告書の質に与える影響 (AI 翻訳)
Faaiqotun Nikmah Irsyani, Safira Permata Kristia Putri, M. Pandin
🤖 gxceed AI 要約
日本語
インドネシア上場企業を対象に、サステナビリティ保証、政府規制、ステークホルダー圧力がESG報告書の質に与える影響を分析。2020～2024年のデータを用いた重回帰分析の結果、これら3要因全てが有意な正の効果を持ち、特にサステナビリティ保証が最も支配的（β=0.919）であることが示された。ESG報告の質は内部メカニズムと外部圧力の相互作用によって決まることを示唆する。
English
This study analyzes the effect of sustainability assurance, government regulation, and stakeholder pressure on ESG report quality of Indonesian listed firms (2020-2024). Using multiple regression, all three factors have significant positive effects, with sustainability assurance being the most dominant (β=0.919, R²=0.915). Findings highlight that ESG report quality is driven by internal mechanisms and external pressures.
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
インドネシアはSSBJに相当する国内基準（OJK規則）を整備中であり、本論文は新興国におけるESG保証と規制の実効性を検証した点で、日本の有報・統合報告書における第三者保証の議論にも示唆を与える。
In the global GX context
This paper provides empirical evidence from an emerging market on the role of sustainability assurance and regulation in ESG disclosure quality. Globally, it supports the ISSB's emphasis on assurance and regulatory enforcement to improve report quality, offering insights for countries implementing CSRD or SEC climate rules.
👥 読者別の含意
🔬研究者:Empirical evidence from an emerging market linking assurance, regulation, and stakeholder pressure to ESG report quality.
🏢実務担当者:Highlights the importance of sustainability assurance as a key driver of ESG report quality for firms and assurance providers.
🏛政策担当者:Demonstrates that government regulation and mandatory assurance can significantly improve ESG reporting quality, relevant for regulators designing disclosure mandates.
📄 Abstract（原文）
Penelitian ini bertujuan menganalisis pengaruh sustainability assurance, regulasi pemerintah, dan tekanan stakeholder terhadap kualitas laporan ESG pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan metode kuantitatif dengan desain explanatory research. Sampel ditentukan melalui purposive sampling terhadap perusahaan yang menerbitkan laporan keberlanjutan dengan data ESG yang lengkap. Data sekunder diperoleh dari laporan keberlanjutan, laporan tahunan, serta sumber resmi BEI dan OJK, dan dianalisis menggunakan regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa sustainability assurance, regulasi pemerintah, dan tekanan stakeholder berpengaruh positif dan signifikan terhadap kualitas laporan ESG, baik secara parsial maupun simultan. Sustainability assurance menjadi variabel paling dominan (β = 0,919) dengan nilai koefisien determinasi (R²) sebesar 0,915. Temuan ini mengindikasikan bahwa kualitas laporan ESG dipengaruhi oleh kombinasi mekanisme internal dan tekanan eksternal perusahaan. Penelitian ini memberikan implikasi bagi perusahaan, regulator, dan investor dalam meningkatkan praktik pelaporan keberlanjutan di Indonesia. This study examines the effect of sustainability assurance, government regulation, and stakeholder pressure on the quality of ESG reports of companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative explanatory research design was employed, with samples selected through purposive sampling based on data availability and completeness. Secondary data were obtained from sustainability reports, annual reports, and official sources of the IDX and Financial Services Authority (OJK), and analyzed using multiple linear regression with SPSS. The results indicate that sustainability assurance, government regulation, and stakeholder pressure have a positive and significant effect on ESG report quality, both individually and simultaneously. Sustainability assurance is the most dominant factor (β = 0.919), with an R² value of 0.915. These findings suggest that ESG report quality is driven by the interaction of internal corporate mechanisms and external pressures, providing important implications for companies, regulators, and investors in strengthening sustainability reporting practices in Indonesia.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59086/jam.v4i3.1221first seen 2026-07-16 05:59:15
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