サステナビリティ報告書開示、コーポレート・ガバナンス、グリーン会計が利益の質に与える影響（インドネシア証券取引所上場化学サブセクター製造企業を対象とした2020～2025年実証研究）

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:新興国市場におけるESG開示と利益の質の関係を、グリーン会計という会計実務変数で切り分けた実証例として参考になる。

🏢実務担当者:サステナビリティ報告書の作成だけでなく、環境会計・原価管理の整備が財務報告の信頼性向上に寄与しうる点を実務設計に活かせる。

🏛政策担当者:開示義務の拡大が財務報告の質に与える効果は限定的であり、環境会計基準の整備と併せて推進する必要性を示唆する。

Earnings quality is one of the important indicators used by stakeholders to assess a company's performance. High-quality earnings reflect the actual condition of a company and can be used as a basis for decision-making. To improve earnings quality, companies need to pay attention to sustainability aspects, corporate governance, and environmental responsibility, which are reflected through sustainability reports, good corporate governance, and green accounting practices. This study aims to analyze the characteristics of the research data and examine the effect of sustainability reports, good corporate governance, and green accounting on earnings quality in chemical subsector companies listed on the Indonesia Stock Exchange during the 2020 – 2025 period, both simultaneously and partially. This study employed a quantitative method with descriptive and verificative approaches. The data used were secondary data obtained from annual reports and sustainability reports published on the Indonesia Stock Exchange website and the respective company websites. The sampling technique used was purposive sampling, resulting in 10 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the assistance of EViews 13 software. The results indicate that sustainability reports, good corporate governance, and green accounting simultaneously affect earnings quality. Partially, sustainability reports and good corporate governance do not affect earnings quality. Meanwhile, green accounting affects earnings quality in chemical subsector companies listed on the Indonesia Stock Exchange during the 2020 – 2025 period. This study contributes to the development of accounting literature regarding factors affecting earnings quality, particularly sustainability reports, good corporate governance, and green accounting. Furthermore, the findings are expected to provide consideration for companies in improving environmental management practices and reporting transparency to support better earnings quality.

• openalex https://doi.org/10.5281/zenodo.22900078first seen 2026-09-24 04:46:24 · last seen 2026-09-24 04:46:27