財務業績と政府所有がサステナビリティ報告書の質に与える影響：GCGを調整変数として
Pengaruh Financial Performance dan Government Ownership terhadap Sustainability Report Quality dengan GCG sebagai Variabel Moderasi (原題)
Meilisa Minoda Alista, Endah Susilowati
🤖 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鉱業企業65社を対象に、財務業績と政府所有がサステナビリティ報告書の質に与える影響を、コーポレートガバナンス（GCG）の調整効果とともに検証した。分析の結果、財務業績は報告書の質に寄与せず、GCGも調整効果を持たない一方、政府所有は報告書の質を向上させることが示された。
English
This study examines the impact of financial performance and government ownership on sustainability report quality, with corporate governance as a moderator, using data from Indonesian mining companies (2022-2024). Results show financial performance does not improve report quality, governance has no moderating effect, but government ownership positively contributes to report quality.
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
インドネシアの鉱業セクターに焦点を当てた研究であり、日本企業への直接的な示唆は限定的。ただし、政府所有と開示品質の関係は、日本における政策保有や公的機関の関与を考察する上で参考になる。
In the global GX context
This study adds to the global literature on determinants of sustainability disclosure quality, particularly the role of state ownership in emerging markets. It complements ISSB/CSRD discussions by highlighting governance and ownership factors that influence reporting quality beyond regulatory frameworks.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ownership structure and sustainability reporting quality in an emerging market context.
🏢実務担当者:Highlights that government ownership may enhance reporting quality, relevant for firms with state shareholders.
🏛政策担当者:Suggests that state ownership can be a lever to improve sustainability disclosure, informing policy on state-owned enterprises.
📄 Abstract（原文）
This study aims to examine the effect of financial performance and government ownership on sustainability report quality, with good corporate governance (GCG) serving as a moderating variable. The study employs a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The population consists of 65 mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a purposive sampling technique, 20 companies were selected, resulting in a total of 60 observations over three years. The data were analyzed using SmartPLS 4 software. The findings indicate that financial performance has not contributed to improving sustainability report quality. Likewise, good corporate governance has not strengthened the contribution of financial performance to sustainability report quality. In contrast, government ownership contributes to enhancing sustainability report quality. However, good corporate governance has not strengthened the contribution of government ownership to sustainability report quality.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.58192/profit.v5i3.5127first seen 2026-08-25 04:38:16
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