The Influence Of Carbon Accounting Disclosure And Audit Quality On Corporate Efficiency In Industrial Sector Companies Listed On The Indonesia Stock Exchange
インドネシア証券取引所上場の産業部門企業における炭素会計開示と監査品質が企業効率性に与える影響 (AI 翻訳)
Maf’ul Taufiq, Weny Putri, Mifthahul Jannah, Imanuela Aprilia Rajagukguk
🤖 gxceed AI 要約
日本語
インドネシア証券取引所上場の産業部門企業を対象に、炭素会計開示と監査品質が企業効率性に与える影響を2019〜2023年のパネルデータで分析。炭素開示は企業効率に正の影響を与え、監査品質はその関係を強化することを示した。正当性理論・ステークホルダー理論・シグナリング理論を支持する実証結果で、新興国の持続可能性会計研究に貢献する。
English
This study analyzes the impact of carbon accounting disclosure and audit quality on corporate efficiency using panel data from 2019–2023 for Indonesian industrial sector firms. Results show that carbon disclosure positively affects efficiency, and audit quality strengthens this relationship. The findings support legitimacy, stakeholder, and signaling theories, contributing to sustainability accounting literature in emerging markets.
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
日本企業にとって、インドネシア等の新興国での炭素開示が企業効率性に寄与するという実証結果は、SSBJ対応や海外子会社の開示戦略において有用な知見を提供する。
In the global GX context
This paper provides emerging-market evidence that carbon disclosure and audit quality can enhance corporate efficiency, reinforcing the business case for ISSB/CSRD-aligned transparency and high-quality assurance.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the moderating role of audit quality in the carbon disclosure–efficiency link, valuable for sustainability accounting research.
🏢実務担当者:Suggests that robust carbon disclosure and Big Four audits may improve operational efficiency, useful for corporate sustainability reporting strategies.
🏛政策担当者:Indicates that promoting carbon disclosure and audit quality could benefit corporate efficiency, relevant for emerging-market regulators.
📄 Abstract（原文）
This study aims to analyze the impact of carbon accounting disclosure and audit quality on corporate efficiency within the industrial sector listed on the Indonesia Stock Exchange (IDX), as well as to examine the moderating role of audit quality in the relationship between carbon disclosure and corporate efficiency. Growing global attention toward sustainability and climate change issues has prompted companies to enhance carbon emission transparency and strengthen oversight mechanisms through high-quality audits. This study employs a quantitative approach with an explanatory research design. Secondary data were obtained from the annual and sustainability reports of industrial sector companies listed on the IDX for the 2019–2023 period. The sample was selected using a purposive sampling technique. Corporate efficiency was measured using Data Envelopment Analysis (DEA) and the Total Asset Turnover (TATO) ratio; carbon accounting disclosure was measured using the Carbon Disclosure Index (CDI) based on GRI/CDP standards; and audit quality was proxied by a dummy variable (Big Four vs. non-Big Four). Data analysis was conducted using multiple panel regression and moderated regression analysis (MRA). The results indicate that: (1) carbon accounting disclosure has a positive and significant effect on corporate efficiency; (2) audit quality has a positive and significant effect on corporate efficiency; and (3) audit quality strengthens the relationship between carbon accounting disclosure and corporate efficiency. This study supports legitimacy theory, stakeholder theory, and signaling theory, and contributes to the sustainability accounting literature in Indonesia.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://jurnal.unived.ac.id/index.php/jambd/article/download/12335/8660first seen 2026-08-02 06:28:53
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