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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Arief Fitrijanto
Universitas Islam Negeri Syarif Hidayatullah, Indonesia
Economics, Econometrics & Finance

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Digital Transformation and ESG Disclosure: Antecedents of Audit Quality on Financial Reporting Quality in Manufacturing Companies Slamet Wahyudi; Arief Fitrijanto; Djusmalinar Djusmalinar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 5 (2026): JIAKES Edisi Oktober 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i5.5614

Abstract

Financial reporting quality remains a critical concern as companies face increasing demands for transparency, digital transformation, and sustainability accountability. In manufacturing companies, differences in digital technology adoption, ESG disclosure, and audit quality may contribute to variations in financial reporting quality. This study analyzes the effect of digital transformation and ESG disclosure on financial reporting quality, with audit quality as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange for 2023–2025. The study used a quantitative approach with panel data from 72 manufacturing companies over three years, resulting in 216 observations. Data were analyzed using EViews through panel data regression model selection, hypothesis testing, and the Sobel mediation test. The results indicate that digital transformation and ESG disclosure positively and significantly affect audit quality. Digital transformation, ESG disclosure, and audit quality also positively and significantly affect financial reporting quality. Audit quality partially mediates the relationship between digital transformation and financial reporting quality and mediates the relationship between ESG disclosure and financial reporting quality. These findings highlight the importance of strengthening digitalization, ESG transparency, and audit quality to enhance credible and high-quality financial reporting.
Co-Authors Djusmalinar Djusmalinar Slamet Wahyudi