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デジタルトランスフォーメーションとESG開示：製造業における財務報告品質に対する監査品質の先行要因

Digital Transformation and ESG Disclosure: Antecedents of Audit Quality on Financial Reporting Quality in Manufacturing Companies (原題)

Slamet Wahyudi, Arief Fitrijanto, Djusmalinar Djusmalinar

Jurnal Ilmiah Akuntansi Kesatuan📚 査読済 / ジャーナル2026-10-25#ESG経営インパクト: 資金調達対象セクター: manufacturing
DOI: 10.37641/jiakes.v14i5.5614
原典: https://doi.org/10.37641/jiakes.v14i5.5614

🤖 gxceed AI 要約

日本語

インドネシア証券取引所上場の製造業72社・216観測を対象に、デジタルトランスフォーメーションとESG開示が財務報告品質に与える影響を、監査品質の媒介効果を含めて検証した。両者はいずれも監査品質を有意に高め、監査品質はデジタル化・ESG開示と財務報告品質の関係を部分的に媒介する。ESG透明性とデジタル化の強化が信頼性の高い財務報告に寄与することを示す。

English

Using panel data from 72 Indonesian listed manufacturing firms (216 observations, 2023–2025), this study examines how digital transformation and ESG disclosure affect financial reporting quality, with audit quality as a mediator. Both digital transformation and ESG disclosure significantly improve audit quality, and audit quality partially mediates their effects on financial reporting quality. The findings suggest that strengthening digitalization, ESG transparency, and audit quality supports more credible financial 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

SSBJ基準の適用と有報でのサステナビリティ開示が進む日本では、ESG開示の拡充が監査・保証の質を通じて財務報告の信頼性にどう波及するかが実務的関心となる。本稿は新興国データながら、開示ガバナンスと監査品質の連関を定量的に示す点で、日本企業の統合報告・保証対応を考える上での参照材料になる。

In the global GX context

As ISSB/CSRD and assurance requirements tighten globally, this paper offers empirical evidence that ESG disclosure quality and audit quality are linked to financial reporting credibility—relevant to the broader disclosure-infrastructure debate. It adds emerging-market evidence to a literature dominated by developed-market samples, though its digital-transformation measure is generic rather than AI-specific.

👥 読者別の含意

🔬研究者:ESG開示と監査品質・財務報告品質の媒介関係を新興国パネルデータで示した実証研究として、開示インフラ研究の比較材料になる。

🏢実務担当者:ESG開示の整備とデジタル化投資が監査品質・財務報告の信頼性向上に連動しうることを、保証対応や内部統制整備の根拠として参照できる。

🏛政策担当者:ESG開示義務化と監査・保証制度の設計が財務報告の質に波及する可能性を示唆し、開示規制と監査監督の連携を検討する材料になる。

📄 Abstract（原文）

Financial reporting quality remains a critical concern as companies face increasing demands for transparency, digital transformation, and sustainability accountability. In manufacturing companies, differences in digital technology adoption, ESG disclosure, and audit quality may contribute to variations in financial reporting quality. This study analyzes the effect of digital transformation and ESG disclosure on financial reporting quality, with audit quality as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange for 2023–2025. The study used a quantitative approach with panel data from 72 manufacturing companies over three years, resulting in 216 observations. Data were analyzed using EViews through panel data regression model selection, hypothesis testing, and the Sobel mediation test. The results indicate that digital transformation and ESG disclosure positively and significantly affect audit quality. Digital transformation, ESG disclosure, and audit quality also positively and significantly affect financial reporting quality. Audit quality partially mediates the relationship between digital transformation and financial reporting quality and mediates the relationship between ESG disclosure and financial reporting quality. These findings highlight the importance of strengthening digitalization, ESG transparency, and audit quality to enhance credible and high-quality financial reporting.

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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。