Struktur Tata Kelola Perusahaan dan Team-Centric Culture terhadap Pengungkapan Sustainability Report pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024
企業統治構造とチーム中心文化がサステナビリティ報告書開示に与える影響：インドネシア証券取引所上場エネルギー企業の2022-2024年データ (AI 翻訳)
Zahrotun Maulidah, Putu Prima Wulandari
🤖 gxceed AI 要約
日本語
本研究は、インドネシアのエネルギー企業における企業統治構造とチーム中心文化がサステナビリティ報告書の開示に与える影響を分析。取締役会の規模が開示に正の影響を与えるが、社外取締役やチーム文化は有意でない。
English
This study examines how corporate governance and team-centric culture affect sustainability disclosure among Indonesian energy firms. It finds board size positively impacts disclosure, while other governance factors and team culture show no significant effect.
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
インドネシアのエネルギーセクターにおけるサステナビリティ開示の実態を示すもので、日本企業のインドネシア進出時の現地子会社の開示体制検討の参考となる可能性がある。
In the global GX context
Provides insights into sustainability disclosure drivers in an emerging market. Relevant for global investors assessing ESG risks in Indonesian energy firms, and for comparative governance research against developed markets.
👥 読者別の含意
🔬研究者:Methodology using SRDI and panel regression offers a framework for studying disclosure determinants in emerging markets.
🏢実務担当者:Indonesian energy firms can use findings to prioritize board oversight for better sustainability reporting.
🏛政策担当者:Regulators may note that board composition alone may not drive disclosure; cultural factors require different interventions.
📄 Abstract（原文）
This study aims to analyze the effect of corporate governance structure and team-centric culture on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a quantitative method with secondary data obtained from companies’ financial reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 66 research observations. Corporate governance structure is measured through the number of board of directors, board of commissioners, and audit committee members, while team-centric culture is measured using the ratio of employee compensation to operating expenses. Sustainability report disclosure is measured using the Sustainability Report Disclosure Index (SRDI) and analyzed using panel data regression with the assistance of EViews 12 software. The results show that the board of commissioners has a positive and significant effect on sustainability report disclosure, while the board of directors, audit committee, and team-centric culture have no significant effect on sustainability report disclosure.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.65310/gxvc7842first seen 2026-07-27 05:11:15
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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。