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All Journal Jurnal Manajemen Pelayanan Publik Jurnal Sains Sosio Humaniora Jurnal Bidang Ilmu Kesehatan PREPOTIF : Jurnal Kesehatan Masyarakat Enrichment : Journal of Management JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Pengabdian kepada Masyarakat JURNAL ILMIAH GLOBAL EDUCATION Healthy Journal Golden Ratio of Finance Management Jurnal DIALEKTIKA : Jurnal Ilmu Sosial International Journal of Islamic Business and Management Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Administrasi Publik dan Bisnis (JaPaBis) Amkop Management Accounting Review (AMAR) Multifinance KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society Jesocin : Journal of Jabar Economic Society Networking Forum Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Ricky Agusiady
Universitas Sangga Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Journal : JURNAL ILMIAH GLOBAL EDUCATION

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The Effect of ESG (Environmental, Social, Governance) Disclosure on Audit Quality with Firm Size and Industry Complexity as Moderating Variables (An Empirical Study on Manufacturing Companies Listed On the IDX in 2020–2024) Pasaribu, Marsel; Agusiady, Ricky; Fitriana, Fitriana
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4678

Abstract

Weak or non-transparent ESG reports regarding governance structure and internal control policies can signal to auditors a high inherent risk of control failure, which in turn increases the risk of material misstatement due to fraud. This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on audit quality, as well as the effect of company size and industry complexity as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The research sample was determined using purposive sampling. The study uses a causal associative method with a quantitative approach and panel data regression analysis. The statistical data processing and analysis were carried out using STATA statistical software. The results showed that disclosure of environmental aspects had no effect on audit quality. In contrast, social and governance aspects have a negative effect on audit quality. This finding indicates that the higher the social and governance score of a company, the auditor tends to consider the audit risk lower, thus reducing the need for additional independent audits. Simultaneously, social and governance are also proven to reduce audit quality. Firm size is not shown to moderate the relationship between ESG and audit quality, as both large and small firms may experience an exaggerated perception of high ESG reputation. However, industry complexity is shown to positively moderate the relationship between social and governance aspects and audit quality. In complex industries, despite high ESG scores, the demand for rigorous audit oversight still increases due to the high potential reporting risks. This study provides an empirical contribution in understanding the dynamics of ESG influence on audit in Indonesia's manufacturing sector, and suggests the importance of considering operational complexity factors in designing an effective audit oversight system.
Co-Authors Anggraeni, Vilma Dewi Anisha Natasya Asriyani Pratiwi Avianty, R. Rita Bambang Susanto Beddu, Erniaty Chatarina Umbul Wahyuni Dharma, Ida Bagus Rai Satria Didin Saepudin Endang Ruchiyat Faisal, Ijang Farida Yuliati Farida Yuliaty Firdausi, Qonita Firman Perkasa Yudha Fitriana Fitriana Fitriana Fitriana Fitriana Gustirani, Indri Haddan Dongoran Ismail , Muhammad Taofik Ismail, Muhammad Taofik Jaya, Ade Indra Kadarisman, Sumeidi Kosasih Kosasih KOSASIH KOSASIH, KOSASIH Kurniawan, Sunny Agung Lestari , Henny Setyo Lisma Yanti, Lisma Marsel Pasaribu Maya Ariyanti Pasaribu, Marsel Putri, Amelisca Eka Putri, Aufa Nurristi Rahmatsyah Rahmatsyah, Rahmatsyah Rahmawati , Adelia Ratnawati , Aryanti Ratnawati, Aryanti Riana, Nia Saepudin, Didin Sri Rochani Mulyani Sumeidi Kadarisman Taufik Zulfikar Vip Paramarta Wuri Handayani Zaenal Zaenal Aripin