取締役会のジェンダー多様性と独立監査委員会がCSR開示に与える影響：企業規模と流動性を統制変数としたESG Sector Leaders IDX KEHATI 2022–2024
The Effect of Board Gender Diversity and Independent Audit Committee on CSR Disclosure with Firm Size and Liquidity as Control Variables in the ESG Sector Leaders IDX KEHATI 2022–2024 (原題)
Hengky Reynaldi Chan, Fanji Farman
🤖 gxceed AI 要約
日本語
インドネシア証券取引所のESG Sector Leaders IDX KEHATI指数に2022–2024年に継続採用された23社・69観測を対象に、取締役会ジェンダー多様性（BGD）と独立監査委員会（IAC）がCSR開示に与える影響をパネルデータ回帰で検証。同時検定ではBGD・IAC・企業規模・流動性が有意だが、個別にはBGDとIACの効果は非有意。企業規模のみが正に有意で、資産規模と資源能力が開示の主要ドライバーであることを示す。
English
Using 23 firms (69 observations) consistently listed in Indonesia's ESG Sector Leaders IDX KEHATI index (2022–2024), this study tests board gender diversity (BGD) and independent audit committee (IAC) effects on CSR disclosure via panel regression. Jointly the variables are significant, but individually neither BGD nor IAC is significant; only firm size shows a positive significant effect, suggesting asset scale and resource capacity drive disclosure more than governance composition.
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基準・有報でのサステナビリティ開示が進み、取締役会の多様性と監査委員会の独立性が開示品質にどう効くかは統合報告書・投資家対応の実務課題。新興国での統治要因と開示の関係は、日本企業のガバナンス設計やESG評価対応を相対化する材料になる。
In the global GX context
As ISSB/SSBJ and CSRD push governance-linked disclosure, this Indonesian evidence suggests board composition alone may not drive CSR transparency—firm size and resources do. It adds a Global South datapoint to the governance–disclosure literature that is dominated by US/EU samples, useful for comparative disclosure-infrastructure research.
👥 読者別の含意
🔬研究者:新興国・単一市場における統治要因とCSR開示の関係を、企業規模の支配的効果とともに示す実証データ。
🏢実務担当者:取締役会の多様性や監査委員会独立性の整備だけでは開示が進まず、開示体制への資源配分が重要という示唆。
🏛政策担当者:開示義務化を進める際、企業規模に応じた段階的アプローチや支援策の必要性を示唆。
📄 Abstract（原文）
This study examines the influence of board gender diversity (BGD) and independent audit committee (IAC) on corporate social responsibility (CSR) disclosure, with firm size (FSIZE) and liquidity (LIQ) as control variables. The sample comprises companies consistently listed in the ESG Sector Leaders IDX KEHATI index on the Indonesia Stock Exchange (IDX) during 2022–2024. CSR disclosure transparency has become increasingly critical amid the growing prominence of ESG-based investment decisions. A quantitative approach with panel data regression was employed. Using purposive sampling, 23 companies were selected, yielding 69 observations over three years. The Fixed Effect Model (FEM) was selected as the most appropriate estimator. Simultaneous testing indicates that BGD, IAC, firm size, and liquidity collectively exert a significant effect on CSR disclosure. However, partial analysis reveals that neither BGD nor IAC individually demonstrates a significant influence. Among control variables, firm size shows a positive and significant effect, while liquidity does not. These findings suggest that asset scale and resource capacity are the primary drivers of corporate social transparency, whereas female board representation and audit committee independence have yet to optimally intervene in disclosure policy.
🔗 Provenance — このレコードを発見したソース
- openalex https://e-journal.bustanul-ulum.id/index.php/danadyaksa/article/view/500first seen 2026-10-07 05:06:44
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