非銀行国有企業における利益マネジメントを通じたESG・コーポレートガバナンス・企業属性が利益の質に与える影響
The Effects of ESG, Corporate Governance, and Firm Attributes on Earning Quality Through Earning Management in Non-Banking State-Owned Enterprises (原題)
Triana Agustin
🤖 gxceed AI 要約
日本語
インドネシアの非銀行国有企業17社・85社年データを用い、ESG・コーポレートガバナンス・企業属性が利益の質に与える影響を利益マネジメントの媒介効果を含めてPLS-SEMで検証。ESGとガバナンスは利益の質に負の影響、企業属性は正の影響を示し、利益マネジメントの媒介効果は確認されなかった。形式的なESG開示が財務報告に実質統合されていない可能性を示唆する。
English
Using 85 firm-year observations from 17 Indonesian non-banking SOEs (2020–2024), this study tests ESG, governance, and firm attributes on earnings quality with earnings management as mediator via PLS-SEM. ESG and governance negatively affected earnings quality; firm attributes positively. Earnings management showed no mediation, suggesting formal ESG disclosure is not yet substantively integrated into financial reporting.
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基準・有報でのサステナビリティ開示が進む中、ESG開示の形式性と財務報告への実質統合のギャップは示唆的。新興国SOEの事例として、日本企業の開示品質向上の議論にも参照価値がある。
In the global GX context
As ISSB/SSBJ standards push sustainability disclosure into financial reporting, this study offers emerging-market SOE evidence that formal ESG disclosure may not translate into reporting quality. It adds a governance-and-earnings-quality angle to global disclosure scholarship, relevant to CSRD and SEC climate rule debates on disclosure substance.
👥 読者別の含意
🔬研究者:ESG開示と財務報告の質の乖離を新興国SOEで実証した点が、開示実効性研究に寄与する。
🏢実務担当者:ESG開示の形式整備だけでなく、内部統制と財務報告への実質統合が利益の質向上に不可欠であることを示す。
🏛政策担当者:国有企業のESG・ガバナンス規制が実質的な財務報告改善に結びつくよう、開示の実効性確保策を検討すべき。
📄 Abstract（原文）
Earnings quality is essential for ensuring that reported profits accurately reflect a company’s underlying economic performance, particularly in Indonesian non-banking state-owned enterprises that operate under multiple economic and public-service responsibilities. This study examined the effects of Environmental, Social, and Governance (ESG), corporate governance, and firm attributes on earnings quality, with earnings management as a mediating variable. A quantitative associative design was employed using secondary data obtained from the corporate reports of 17 non-banking state-owned enterprises selected through purposive sampling over the 2020–2024 period, yielding 85 firm-year observations. The data were analyzed using descriptive statistics and partial least squares structural equation modeling (PLS-SEM). The findings showed that ESG and corporate governance had significant negative effects on earnings quality, whereas firm attributes had a significant positive effect. Earnings management did not have a significant effect on earnings quality. ESG had a significant negative effect on earnings management, while corporate governance had a significant positive effect on earnings management; firm attributes had no significant effect on earnings management. Furthermore, earnings management did not mediate the effects of ESG, corporate governance, or firm attributes on earnings quality. These findings indicate that formal ESG disclosure and corporate governance mechanisms may not yet have been substantively integrated into financial reporting practices. The study concludes that non-banking state-owned enterprises should strengthen the substantive implementation of ESG and corporate governance through effective internal controls and transparent financial reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59141/jrssem.v6i2.1716first seen 2026-09-15 05:15:41 · last seen 2026-09-22 05:21:27
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
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。