The Effect of ESG Disclosure, Leverage, Profitability, and Company Size on Audit Quality: An Empirical Study: Industrial Companies on the IDX 2023-2024
ESG開示、レバレッジ、収益性、企業規模が監査品質に与える影響：インドネシア証券取引所の産業企業に関する実証研究（2023-2024年） (AI 翻訳)
Hafid Baharudin Abdullah, Ni Nyoman Alit Triani
🤖 gxceed AI 要約
日本語
インドネシア証券取引所上場の産業企業52社を対象に、ESG開示、レバレッジ、収益性、企業規模が監査品質に与える影響を二項ロジスティック回帰で分析。企業規模は監査品質に有意な正の影響を与えるが、ESG開示と収益性は有意な影響を示さなかった。
English
This study examines the impact of ESG disclosure, leverage, profitability, and firm size on audit quality for 52 Indonesian industrial firms (2023-2024) using binary logistic regression. Firm size positively and significantly affects audit quality, while ESG disclosure and profitability do not show significant effects.
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
日本ではSSBJ開示が始まり、監査品質とESG情報の信頼性が注目される。本稿は新興市場での実証結果を提供し、日本企業の開示実務や監査人選定に示唆を与える。
In the global GX context
This paper adds empirical evidence from an emerging market on the relationship between ESG disclosure and audit quality, relevant to global discussions on assurance and credibility of sustainability reporting under ISSB and CSRD.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure and audit quality in an emerging market context.
🏢実務担当者:Highlights that firm size, not ESG disclosure, drives audit quality in Indonesian industrial firms, informing auditor selection strategies.
🏛政策担当者:Suggests that ESG disclosure alone may not enhance audit quality, indicating a need for stronger regulatory incentives.
📄 Abstract（原文）
This research is motivated by the increasing implementation of Environmental, Social, and Governance (ESG) Disclosure as part of sustainable business practices, which is suspected to affect corporate audit quality. This study aims to analyze the influence of ESG Disclosure, leverage, profitability, and firm size on audit quality in industrial sector companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The study uses a quantitative approach with a causality design and ex post facto method. The study population is all industrial sector companies listed on the Indonesia Stock Exchange, while the sample was determined using a purposive sampling technique, resulting in 52 companies or 104 observations. Secondary data were obtained from financial reports and corporate sustainability reports, then analyzed using binary logistic regression. The results show that ESG Disclosure, leverage, profitability, and firm size simultaneously influence audit quality. Partially, firm size has a positive and significant effect on audit quality, with leverage showing an effect at the 10 percent significance level, while ESG Disclosure and profitability have no significant effect. In conclusion, company size is the most dominant factor in influencing audit quality, while ESG disclosure and profitability have not been a primary consideration in selecting quality auditors in industrial sector companies.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.61536/escalate.v4i3.526first seen 2026-08-12 04:57:00
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