Sustainability reporting, liquidity, and audit report lag: Evidence from Indonesian mining companies
サステナビリティ報告、流動性、および監査報告遅延：インドネシア鉱業企業の証拠 (AI 翻訳)
Nathania Rachel Queen Rondonuwu, J. Sondakh, Anneke Wangkar
🤖 gxceed AI 要約
日本語
本稿はインドネシア鉱業企業（2022-2024年）のサステナビリティ報告と流動性が監査報告遅延に与える影響を分析。結果、サステナビリティ報告は有意な影響を与えないが、流動性は監査遅延を有意に増加させることを発見。流動性が高いほど監査手続きが増加する可能性を示唆。
English
This study examines the effect of sustainability reporting quality and liquidity on audit report lag for Indonesian mining companies (2022-2024). Using panel data regression, it finds that sustainability reporting does not significantly affect audit lag, while liquidity has a significant positive effect, suggesting higher current assets require more extensive audit procedures.
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
日本ではSSBJ対応が進む中、監査の迅速性も重要。本稿の手法は日本企業への応用可能性がある。
In the global GX context
This paper contributes sector-specific evidence from Indonesia on audit lag determinants, relevant for global discussions on ESG assurance and audit timeliness under frameworks like ISSB.
👥 読者別の含意
🔬研究者:Provides sector-specific evidence on audit lag determinants, useful for future research on ESG assurance timeliness.
🏢実務担当者:Audit firms can note that liquidity may increase audit lag; consider resource allocation.
🏛政策担当者:Regulators may consider that sustainability reporting mandates may not directly affect audit timeliness.
📄 Abstract（原文）
The interval between a company's fiscal year-end and the issuance date of the independent auditor's report or Audit report lag (ARL) is a critical indicator of financial reporting timeliness. Despite growing environmental, social, and governance (ESG) disclosure requirements in Indonesia, empirical evidence on how sustainability reporting quality influences audit timeliness in the extractive sector remains limited and inconclusive. Drawing on Signaling Theory (Spence, 1973) and Agency Theory (Jensen & Meckling, 1976), this study examines the effects of sustainability reporting and liquidity on audit report lag in mining companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. A quantitative, associative approach was employed with purposive sampling, yielding 41 companies and 123 firm-year observations. Data were analyzed using panel data regression with Fixed Effects and Random Effects models (Hausman test applied), incorporating control variables (firm size, profitability, leverage, and auditor type). The results show that sustainability reporting does not significantly affect audit report lag, while liquidity has a significant positive effect on audit report lag. The liquidity finding suggests that companies with higher current asset volumes require more extensive audit procedures, thereby prolonging the audit process. These findings contribute to the ARL literature by providing sector-specific evidence from the Indonesian mining industry and offer practical implications for audit planning and corporate governance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.58784/cfabr.459first seen 2026-07-13 06:46:53
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