How Does Financial Performance and Corporate Governance Effect the Sustainability Reporting Quality?
財務業績とコーポレートガバナンスはサステナビリティ報告の質にどのように影響するか？ (AI 翻訳)
Kholishotul Fitriyah, Suwarno Suwarno
🤖 gxceed AI 要約
日本語
本研究は、2022～2024年のインドネシアの銀行業を対象に、収益性、レバレッジ、サステナビリティ委員会がサステナビリティ報告の質に与える影響を分析した。収益性は有意な影響を示さなかったが、レバレッジは正の有意な影響を示した。サンプルは63で、重回帰分析を用いた。
English
This study analyzes the impact of profitability, leverage, and sustainability committees on sustainability reporting quality in Indonesian banking companies from 2022 to 2024. Profitability (ROA) has no significant effect, while leverage (DER) has a positive significant effect. The sample is 63 firms, analyzed using multiple linear regression.
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
インドネシアの銀行業に焦点を当てた研究であり、日本市場への直接的な示唆は限定的。ただし、サステナビリティ報告の質をページ数・単語数・保証の有無で測定する手法は、日本の開示実務でも参考になる可能性がある。
In the global GX context
This paper provides evidence from an emerging economy (Indonesia) on determinants of sustainability reporting quality, contributing to the global literature on non-financial disclosure. The findings may interest scholars studying the role of leverage and governance in reporting practices, though the context is specific to banking.
👥 読者別の含意
🔬研究者:Researchers studying determinants of sustainability reporting quality can note the positive leverage effect and the null profitability result, though limited to Indonesian banking.
📄 Abstract（原文）
This study aims to analyse the impact of profitability, leverage and sustainability committees on sustainability reporting quality in banking companies during the period 2022–2024. Profitability is proxied using Return on Assets (ROA), leverage using the Debt to Equity Ratio (DER), whilst the sustainability committee is measured using a dummy variable; sustainability reporting quality is measured using the number of pages, the number of words and the presence of assurance in the sustainability report. This study employs a quantitative approach using purposive sampling and obtained 63 research samples. The analysis method used was multiple linear regression with the aid of IBM SPSS Statistics 27. The results indicate that profitability does not have a significant effect on sustainability reporting quality. Conversely, leverage has a positive and significant effect on sustainability reporting quality. It is hoped that this study will contribute to the development of research on sustainability reporting and the factors influencing it.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.33062/ajb.v11i01.198first seen 2026-07-18 06:17:05
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