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PENGARUH PENGUNGKAPAN TRANSFORMASI DIGITAL DAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI WILAYAH ASIA TENGGARA TAHUN 2022 - 2024

Advancements in technology and the increasing emphasis on sustainability have prompted firms to enhance transparency in disclosing digital transformation initiatives and Environmental, Social, and Governance (ESG) practices, particularly in relation to the financial audit process. This study investigates the effect of digital transformation disclosure and ESG disclosure on audit delay among companies that publish annual financial statements and sustainability reports. Employing a quantitative approach, the sample is selected using purposive sampling based on predefined disclosure criteria during the observation period. The data are analyzed using multiple linear regression, supported by t-tests and F-tests to evaluate statistical significance. The results reveal that digital transformation disclosure and ESG disclosure have a significant negative effect on audit delay, indicating that more comprehensive disclosures facilitate auditors’ access to relevant audit evidence and accelerate audit completion. These findings suggest that increased corporate transparency reduces information asymmetry and enhances audit efficiency, highlighting the strategic role of digital and ESG disclosures in improving the timeliness of financial reporting.

Availability
#
Central Library (Reference) T1934212026
T193421
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1934212026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 66 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Transformasi Digital – Pengungkapan Informasi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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