The nexus between corporate sustainability initiatives and audit opinion formulation: Elucidating the mediating function of financial reporting quality
企業のサステナビリティ・イニシアチブと監査意見形成の関係：財務報告品質の媒介機能の解明 (AI 翻訳)
Martinus Budiantara, Mulyanto Nugroho, Maria Yovita R Pandin
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場するエネルギー企業67社を対象に、サステナビリティ報告、炭素排出開示、サステナビリティパフォーマンスが監査意見に与える影響を、財務報告品質を媒介変数として検証した。PLS-SEM分析の結果、サステナビリティ報告とパフォーマンスは財務報告品質を向上させるが、炭素排出開示は向上させないこと、またサステナビリティ報告と炭素排出開示は監査意見に直接的な正の影響を与えることが明らかになった。さらに、財務報告品質はサステナビリティ報告の影響を部分的に媒介し、サステナビリティパフォーマンスの影響を完全に媒介するが、炭素排出開示の影響は媒介しないことが示された。
English
This study examines how sustainability reporting, carbon emission disclosures, and sustainability performance affect audit opinions among 67 Indonesian energy firms (2022-2024), with financial reporting quality as a mediator. Using PLS-SEM, it finds that sustainability reporting and performance enhance financial reporting quality, while carbon disclosures do not. Both sustainability reporting and carbon disclosures directly improve audit opinions, but sustainability performance only affects audit opinions indirectly through financial reporting quality. The study highlights distinct mechanisms for different sustainability dimensions in an emerging-market context.
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
この研究は、インドネシアという新興市場におけるサステナビリティ情報の監査への影響を実証しており、日本においてもSSBJや有報でのサステナビリティ情報開示が進む中、監査の質や保証のメカニズムを考える上で示唆に富む。特に、炭素排出開示が財務報告品質を向上させないという結果は、開示情報の信頼性や監査上の課題を浮き彫りにしている。
In the global GX context
This paper provides empirical evidence from an emerging market (Indonesia) on how sustainability dimensions interact with audit opinion formation. For global GX context, it contributes to the growing literature on sustainability assurance and the role of financial reporting quality as a mediating mechanism. The findings that carbon emission disclosures do not enhance reporting quality raise questions about the reliability of such disclosures and the need for robust assurance frameworks, relevant to ISSB and CSRD implementation.
👥 読者別の含意
🔬研究者:This paper offers empirical evidence on the mediation role of financial reporting quality linking sustainability practices and audit opinions in an emerging market, contributing to auditing and sustainability literature.
🏢実務担当者:Corporate sustainability and audit teams can use these insights to understand how different sustainability dimensions may influence audit opinions and the importance of financial reporting quality.
🏛政策担当者:Regulators should note that carbon emission disclosures may not directly improve financial reporting quality, suggesting the need for enhanced assurance standards for carbon disclosures.
📄 Abstract（原文）
This study examines the effect of sustainability practices on audit opinions by positioning financial reporting quality as a mediating mechanism. Specifically, the study investigates whether sustainability reporting, carbon emission disclosures, and sustainability performance influence audit opinions directly and indirectly through financial reporting quality among energy-sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. A quantitative explanatory design was employed, utilizing secondary data obtained from annual reports, sustainability reports, and audited financial statements. The sample comprised 67 companies selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that sustainability reporting and sustainability performance significantly enhance financial reporting quality, whereas carbon-emission disclosures do not. Furthermore, sustainability reporting and carbon-emission disclosures exert significant positive effects on audit opinions, whereas sustainability performance exhibits no direct influence. Financial reporting quality has a significant positive effect on audit opinions and differentially mediates the relationship between sustainability practices and audit opinions. Specifically, the results indicate partial mediation for sustainability reporting, full mediation for sustainability performance, and no mediation for carbon-emission disclosures. This study contributes to the auditing and sustainability literature by demonstrating that distinct sustainability dimensions operate through varying audit-related mechanisms within an emerging-market context.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55214/2576-8484.v10i7.13367first seen 2026-07-30 05:42:19
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