ESG、企業価値と業績：内部監査と外部監査の調整的役割
ESG, Nilai Perusahaan dan Kinerja: Peran Moderasi Audit Internal dan Eksternal (原題)
Maulinda Safitri, T. I. R. Hakim, Rahmat Zuhdi, Anis Wulandari
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の非金融企業455社を対象に、ESG開示が企業価値と業績に与える影響を、監査品質と監査委員会の調整効果を考慮して分析した。結果、ESG開示は企業価値に有意な影響を与えず、業績には負の影響を与えた。調整効果は監査品質との相互作用のみ有意であり、ESG報告の保証メカニズムの重要性を示唆する。
English
This study analyzes the impact of ESG disclosure on firm value and performance, considering the moderating effects of audit quality and audit committee, using panel data from 455 non-financial firms listed on the Indonesia Stock Exchange (2017-2023). Results show ESG disclosure does not significantly affect firm value but negatively affects performance; only the interaction with audit quality is significant, highlighting the role of assurance mechanisms in ESG reporting.
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・保証の質が問われる中、本研究成果は監査機能の重要性を示す参考となる。ただしインドネシア市場の文脈であり、日本企業への直接適用には留保が必要。
In the global GX context
This study contributes to global ESG disclosure literature by providing evidence from an emerging market on the moderating role of audit quality. It underscores the need for robust assurance mechanisms in ESG reporting, relevant to ISSB and CSRD implementation contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure and audit moderation in an emerging market, useful for comparative studies.
🏢実務担当者:Highlights the importance of audit quality in enhancing ESG disclosure credibility, informing assurance practices.
🏛政策担当者:Suggests regulatory measures to strengthen audit functions within ESG reporting frameworks.
📄 Abstract（原文）
The current study investigates the dynamics among Environmental, Social, and Governance (ESG) disclosure, value and performance of the firm, incorporating audit quality and audit committee as moderating factors. Panel data regression is utilized to analyze 455 observations from non-financial firms listed on the Indonesia Stock Exchange over the 2017–2023 period. The sample is filtered through purposive sampling based on some predetermined criteria. The results exhibit (1) ESG disclosure failed to significantly affect firm value but negatively affect performance; (2) for moderation analysis only the interaction between ESG disclosure and audit quality is significant, while the rest is not significant. These findings advance the theoretical understanding of the role of audit mechanisms in ESG contexts in Indonesia. This study's findings also offer valuable insights for several stakeholders. Companies can leverage them to enhance the effectiveness of their ESG reporting assurance mechanisms. Investors gain awareness of the limitations in current internal assurance practices that affect the credibility of ESG disclosures. For policymakers, the results highlight the importance of refining audit functions within the ESG reporting framework through regulatory measures to better support corporate value creation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://owner.polgan.ac.id/index.php/owner/article/download/3441/1845first seen 2026-09-09 05:46:10 · last seen 2026-09-22 05:21:33
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