サステナビリティ報告書保証の決定要因：IDX上場金融セクター企業
DETERMINANTS OF SUSTAINABILITY REPORT ASSURANCE: FINANCIAL SECTOR COMPANIES LISTED ON THE IDX (原題)
Vivi Oktaviani, MAYLIA PRAMONO SARI
🤖 gxceed AI 要約
日本語
インドネシア証券取引所（IDX）上場金融企業93社・2020〜2024年のパネルデータを用い、監査委員会の属性がサステナビリティ報告書保証（SRA）の採用に与える影響をロジスティック回帰で分析。監査委員会の独立性と開催回数が多い企業ほどSRAを導入する傾向がある一方、委員会規模と財務専門性は有意な影響を持たなかった。独立かつ活発な監査委員会がサステナビリティ開示の信頼性向上を促すことを示唆する。
English
Using panel data on 93 financial-sector issuers listed on the Indonesia Stock Exchange (2020–2024), this study applies logistic regression to test whether audit committee attributes drive adoption of sustainability report assurance (SRA). Audit committee independence and meeting frequency significantly increase SRA adoption, while committee size and financial expertise do not. The findings suggest independent, active audit committees strengthen the credibility and accountability of sustainability disclosure.
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
新興国におけるサステナビリティ保証の導入要因を示す実証研究であり、SSBJ基準や有報での保証拡大を検討する日本企業・監査関係者にとって、監査委員会のガバナンス設計が保証導入に与える示唆として参照価値がある。
In the global GX context
Adds emerging-market evidence to the global debate on assurance of sustainability reporting under ISSB/CSRD, showing that internal governance (audit committee independence and engagement) is a key enabler of external assurance—relevant to regulators and standard-setters designing assurance requirements.
👥 読者別の含意
🔬研究者:Provides empirical evidence on internal governance determinants of sustainability assurance adoption in an emerging market, useful for comparative governance-disclosure research.
🏢実務担当者:Suggests that strengthening audit committee independence and meeting cadence can support the decision to obtain external assurance of sustainability reports.
🏛政策担当者:Informs regulators considering mandatory assurance that audit committee structure and activity are levers for improving disclosure credibility.
📄 Abstract（原文）
Research Purposes. This article analyzes the impact of audit committee size (ACS), audit committee independence (ACI), financial expertise (FEX), and number of meetings (NOM) on the assurance of sustainability reports in financial sector entities listed on the IDX from 2020 to 2024. Research Methods. The study uses unbalanced data with a total sample of 406 from a population of 502 over five years. The sample includes 93 companies from the 105 issuers listed on the Indonesia Stock Exchange from 2020 to 2024. The study employed logistic regression analysis, a quantitative method using secondary data, with EViews 12. Research Results and Findings. Financial expertise (FEX) and audit committee size (ACS) do not affect sustainability report assurance (SRA), whereas audit committee independence (ACI) and the number of audit committee meetings (NOM) do. These findings suggest that an independent audit committee that holds frequent meetings provides more effective oversight of the company’s sustainability reporting process. These conditions encourage companies to enhance the credibility of their sustainability reports through SRA by an independent party, strengthening transparency, accountability, and corporate risk management.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.33508/jako.v18i3.8361first seen 2026-10-18 04:52:38
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