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Board Governance Attributes and ESG Disclosure: Evidence from Non-Financial Companies Listed on the Indonesia Stock Exchange

取締役会のガバナンス属性とESG開示：インドネシア証券取引所上場の非金融企業からの証拠 (AI 翻訳)

Nadiah Humairah Adani, Marsono Marsono

JURNAL AKUNTANSI DAN AUDITING📚 査読済 / ジャーナル2026-07-31#ESG対象セクター: cross_sector
DOI: 10.14710/jaa.22.3.52-68
原典: https://doi.org/10.14710/jaa.22.3.52-68

🤖 gxceed AI 要約

日本語

本研究は、インドネシア証券取引所に上場する非金融企業112社を対象に、コーポレートガバナンス属性（取締役会規模、女性比率、独立取締役比率、機関所有構造）がESG開示に与える影響を検証した。パネルデータ回帰の結果、取締役会規模と機関所有はESG開示に負の影響を与えることが示された。

English

This study examines the impact of corporate governance attributes (board size, gender diversity, independent directors, institutional ownership) on ESG disclosure for 112 non-financial firms listed on the Indonesia Stock Exchange (2021-2024). Panel data regression reveals that board size and institutional ownership negatively affect ESG disclosure, implying a need to review governance structures.

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開示が進む中、ガバナンスとESG開示の関係は投資家対応で重要。インドネシアの事例は新興市場の参考になるが、日本の制度とは異なる点に留意。

In the global GX context

This adds to global evidence on governance-ESG disclosure links, relevant for emerging markets. It complements ISSB/CSRD discussions by highlighting governance factors that may influence disclosure quality.

👥 読者別の含意

🔬研究者:Governance-ESG disclosure relationship in an emerging market context.

🏢実務担当者:Insights on how board composition may affect ESG transparency, useful for governance reviews.

🏛政策担当者:Evidence that governance structures can influence ESG disclosure, relevant for regulatory design.

📄 Abstract（原文）

This study aims to test and find empirical evidence of the influence of corporate governance on ESG disclosure. The corporate governance factors used include board size, gender diversity, the proportion of independent board members, and institutional ownership structure. The control variables used in this study include firm size, leverage, and profitability (ROA). The dependent variable in this study, ESG disclosure, is measured using ESG scores provided by the Bloomberg database. The study population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The total sample used in this study consists of 112 companies selected through purposive sampling based on predetermined criteria. The analysis technique employed is panel data regression, given the number of companies and the observation years used in this study. The results of this study indicate that board size and institutional ownership have a negative effect on ESG disclosure. Meanwhile, other attributes do not have a relationship with ESG disclosure. These findings imply the need to review corporate governance structures to promote transparency in ESG disclosure in Indonesia.

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