Analisis Pengaruh Pengungkapan Sustainability Report dan Kinerja Keuangan Terhadap Kualitas Audit pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia
インドネシア証券取引所上場の非金融企業におけるサステナビリティレポート開示と財務業績が監査品質に与える影響の分析 (AI 翻訳)
Nala Dayinta, Made Dudy Satyawan
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場する非金融企業を対象に、サステナビリティレポート開示と財務業績が監査品質（監査報告ラグ）に与える影響を分析した。2020〜2024年のパネルデータを用いた回帰分析の結果、財務業績は監査報告ラグに負の影響を与えるが、サステナビリティ開示は有意な影響を示さなかった。監査の迅速性は財務状況に依存することを示唆する。
English
This study analyzes the impact of sustainability report disclosure and financial performance on audit quality (audit report lag) for non-financial firms listed on the Indonesia Stock Exchange. Using panel data from 2020-2024, results show financial performance negatively affects audit report lag, while sustainability disclosure has no significant effect, suggesting audit timeliness depends more on financial condition.
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
インドネシアの文脈ではあるが、日本でもサステナビリティ開示と監査品質の関連は関心が高く、SSBJ開示義務化に伴う監査の在り方を考える上で参考になる。ただし、直接的な日本への示唆は限定的。
In the global GX context
This study contributes to the global discourse on sustainability disclosure and audit quality, particularly in emerging markets. It highlights that financial performance remains a stronger driver of audit timeliness than sustainability disclosure, which is relevant for ISSB and CSRD implementation where assurance quality is a key concern.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the relationship between sustainability disclosure and audit quality in an emerging market context.
🏢実務担当者:May inform corporate reporting teams about the limited immediate impact of sustainability disclosure on audit timeliness.
🏛政策担当者:Relevant for regulators considering assurance requirements for sustainability reports.
📄 Abstract（原文）
This study aims to analyze the effect of sustainability report disclosure and financial performance on audit quality by including leverage, company size, and Public Accounting Firm (KAP) size as control variables. The study used a quantitative approach with an explanatory research design. The study population was non-financial companies listed on the Indonesia Stock Exchange for the 2020–2024 period, while the sample was determined using a purposive sampling technique based on the criteria of companies that consistently published audited financial statements and sustainability reports during the observation period. Data analysis was conducted using panel data regression after selecting the best model and testing the necessary assumptions. The results show that financial performance negatively affects audit report lag as a proxy for audit quality, indicating that companies with better financial performance tend to complete the audit process in a shorter time, thus improving the quality of their financial reporting. Conversely, sustainability report disclosure did not significantly affect audit quality. These findings indicate that the timeliness of audit completion is still more influenced by the company's financial condition than the extent of sustainability disclosure. Therefore, this information can be a consideration for management, auditors, and investors in evaluating the quality of company reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.54373/hijm.v4i4.6750first seen 2026-07-31 06:15:49
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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。