Pengaruh Keahlian Auditor Eksternal terhadap Pengungkapan Risiko Iklim dalam Laporan Keuangan di Perusahaan Kelapa Sawit
外部監査人の専門性がパーム油企業の財務報告における気候リスク開示に与える影響 (AI 翻訳)
Garrant Leonardo, Susanto Salim
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのパーム油企業における外部監査人の専門性が財務諸表の気候リスク開示水準に与える影響を分析した。2020～2024年のデータを用いた定量分析の結果、監査人の専門性は気候リスク開示に有意な正の影響を与えることが示された。監査人の能力が企業の透明性と気候変動リスク情報の質を高める役割を確認した。
English
This study examines the impact of external auditor expertise on climate risk disclosure in financial statements of Indonesian palm oil companies. Using data from 2020-2024, the results show that auditor expertise has a positive and significant effect on the level of climate risk disclosure. The findings highlight the role of auditor competence in enhancing transparency and quality of climate risk information.
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
日本企業のサステナビリティ報告においても、監査人の専門性が気候関連開示の質に与える影響は重要である。本研究はアジア新興市場の事例として、日本の開示実務やSSBJの枠組みにおける監査の役割を考察する上で参考になる。
In the global GX context
This paper contributes to the global literature on audit quality and climate disclosure, particularly in an emerging market context. It supports the need for auditor expertise under TCFD and ISSB frameworks, and offers insights for regulators and standard-setters in enhancing disclosure enforcement.
👥 読者別の含意
🔬研究者:This study provides empirical evidence on the link between auditor expertise and climate disclosure, useful for researchers in audit and sustainability reporting.
🏢実務担当者:Corporate sustainability and audit teams can use these findings to strengthen the role of auditor expertise in improving climate risk disclosure.
📄 Abstract（原文）
This study aims to analyze the influence of external auditor expertise on the level of climate risk disclosure in the financial statements of palm oil companies in Indonesia. The research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of palm oil companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of all palm oil companies listed on the Indonesia Stock Exchange, while the sample was determined using purposive sampling based on several criteria: companies that publish sustainability reports, financial statements audited by external auditors, and the availability of information regarding auditor expertise. The independent variable in this study is external auditor expertise, measured through professional certification and work experience, while the dependent variable is the level of climate risk disclosure measured using indicators aligned with the TCFD and PSPK 2 frameworks. Data analysis was conducted using multiple linear regression after performing classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that external auditor expertise has a positive and significant effect on the level of climate risk disclosure in palm oil companies. These findings suggest that auditor competence plays an important role in enhancing transparency and improving the quality of information related to climate change risks disclosed in corporate reports.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.33087/ekonomis.v10i1.2788first seen 2026-05-05 21:45:59
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。