Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report
GCGメカニズム、財務業績、企業年齢がサステナビリティ報告書の開示に与える影響 (AI 翻訳)
Akhmad Faizhal, Ratna Anggraini, Muhammad Yusuf
🤖 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エネルギー企業を対象に、独立取締役、監査委員会、収益性、企業年齢がサステナビリティ報告書の開示に与える影響を分析した。パネルデータ回帰の結果、独立取締役と監査委員会は有意な影響を与えず、収益性は負の影響、企業年齢は正の影響を与えることが示された。
English
This study analyzes the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure among Indonesian energy companies. Using panel data regression, it finds that independent commissioners and audit committees have no significant effect, profitability has a negative effect, and firm age has a positive 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
日本ではSSBJ開示基準の適用が進む中、企業属性と開示の関係を理解する参考になる。ただし、インドネシアの制度・市場に基づくため、日本の文脈にそのまま適用するには限界がある。
In the global GX context
This study contributes to the global discourse on determinants of sustainability disclosure, particularly in emerging markets. It highlights the role of firm age and profitability, which may inform expectations for disclosure quality in similar contexts.
👥 読者別の含意
🔬研究者:Sustainability disclosure determinants in emerging markets; useful for comparative studies.
🏢実務担当者:Insights into factors that may influence disclosure practices in Indonesian energy sector.
🏛政策担当者:Consideration for regulatory design regarding sustainability reporting requirements.
📄 Abstract（原文）
This study aims to analyze the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure. This study uses a quantitative method with energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period as the analysis unit. The data in this study uses secondary data taken from financial reports and sustainability reports obtained through the IDX website and the company's official website. The sample was selected using purposive sampling with a final number of observations of 163. This study uses panel data regression to investigate the relationship between independent variables and sustainability report disclosure using Eviews 13 software. The study’s findings demonstrates that independent commissioners and audit committees have no significant effect on sustainability report disclosure. Furthermore, profitability has a significant negative effect on sustainability report disclosure. In the meanwhile, firm age has a positive effect on sustainability report disclosure.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.21009/japa.0702.12first seen 2026-08-07 05:09:00
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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。