デジタルトランスフォーメーション、サステナビリティ開示、監査品質：コーポレートガバナンスの役割
Digital transformation, sustainability disclosure, and audit quality: the role of corporate governance (原題)
Akie Rusaktiva Rustam, R. Widiastutik, Dian Anugerah Pancasona
🤖 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を対象に、デジタルトランスフォーメーションとサステナビリティ開示が監査品質に与える影響を検証。パネルロジスティック回帰を用い、両者が監査品質を有意に向上させることを示す。一方、コーポレートガバナンス指標（監査委員会の規模等）は調整効果を持たない。
English
This study examines the impact of digital transformation and sustainability disclosure on audit quality among Indonesian listed non-financial firms. Using panel logistic regression, it finds both positively affect audit quality, but corporate governance proxies do not moderate these relationships.
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開示義務化が迫る中、開示の質と監査の関連性は重要。新興国での実証は、日本の上場企業における開示体制構築や監査委員会の役割再考に示唆を与える。
In the global GX context
This study contributes to global disclosure scholarship by linking digital transformation and sustainability disclosure to audit quality in an emerging market. It offers insights for ISSB/CSRD implementation in developing countries, where governance mechanisms may not yet strengthen these links.
👥 読者別の含意
🔬研究者:Agency theory extension integrating digitalization and sustainability disclosure in emerging markets.
🏢実務担当者:Insights for audit committees and disclosure teams on the value of digital transformation and sustainability reporting.
🏛政策担当者:Evidence for emerging market regulators on the need for reporting standards that enhance transparency.
📄 Abstract（原文）
Purpose: This study aims to examine the impact of digital transformation and sustainability disclosure on audit quality, and whether corporate governance moderates these relationships within an emerging country context. Methodology/approach: Utilizing panel logistic regression, this research analyzes listed companies. Digital transformation is measured via content analysis of specific keywords (e.g., AI, digital transformation), while sustainability disclosure and audit quality (big 4 vs non-big 4) use dummy variables. Corporate governance is proxied by audit committee size, independent commissioners, and the frequency of audit committee meetings. Findings: The results of this study indicate that digital transformation and sustainability disclosure both positively and significantly affect audit quality among non-financial firms listed on the Indonesia Stock Exchange during the 2020-2024 period. However, corporate governance, proxied by audit committee size, the independent commissioner ratio, and audit committee meeting frequency, does not significantly strengthen either relationship. Practical and Theoritical contribution/Originality: Theoretically, this study extends agency theory by simultaneously integrating corporate digitalization and environmental sustainability factors. Practically, it assists regulators in emerging markets in formulating better reporting standards to improve market transparency. Research Limitation: The digital transformation measurement relies strictly on keyword frequency in annual reports, which may not fully capture the actual operational depth of a company’s technological implementation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.22219/jaa.v9i3.45352first seen 2026-09-02 05:26:08 · last seen 2026-09-22 05:00:39
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