Digital Drivers of Carbon Disclosure Quality in the Era of Mandatory Reporting

Nani Rohaeni; Sumantri Bratakusuma

doi:10.69725/aai.v1i2.226

Authors

Nani Rohaeni Department of Accounting, Faculty of Economics and Business, Universitas Bina Bangsa, Serang-Banten, Indonesia
Sumantri Bratakusuma Department of Accounting, Faculty of Economics and Business, Universitas Krisnadwipayana, DKI Jakarta, Indonesia.

DOI:

https://doi.org/10.69725/aai.v1i2.226

Keywords:

Digital Reporting, Disclosure Quality, Green Corporate Governance, ESG, Accounting Innovation

Abstract

Objective: This paper explores the impact of computerized reporting forms on the quality of corporate reporting.
Methods: The research employs a quantitative method, utilizing secondary data from 140 mining sector companies listed on the Indonesia Stock Exchange. The data was a statistical software program, in order to evaluate the impact of Green Corporate Governance (GCG) as a moderator. Multiple regression and moderation testing were employed in this analysis.
Results: The findings indicate that these digital technologies, including Digital Carbon Reporting, Digital Audit Trail, Digital Assurance, Digital Transparency, and Digital Governance Integration, exert a favorable influence on the quality of disclosure. In addition, GGC moderated the association of the components of digital reporting with the level of disclosure, with the exception of the component of digital assurance, for which the role of moderation was statistically insignificant.
Novelty: This study makes two novel contributions to the extant literature. Firstly, it is the first study to introduce digital accounting innovations into the existing body of literature on sustainability governance frameworks. This is a critical but under-researched area, particularly in the context of emerging markets. This "addresses the role of GCG as a strategic moderator enhancing the effectiveness of online financial and non-financial disclosure mechanisms." The research contributes to extant work on stakeholder accountability and digital assurance more generally in the wider ESG reporting space.
Research Implications: This study provides empirical evidence regarding the relevance of integrating GCG into digital reporting formats, with respect to greater transparency, lower information asymmetry, and convergence of sustainable accounting standards for regulators, auditors, and corporate management.

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Author Biographies

Nani Rohaeni, Department of Accounting, Faculty of Economics and Business, Universitas Bina Bangsa, Serang-Banten, Indonesia

Nani Rohaeni, S.E., M.M., M.Ak is a lecturer and researcher at the Department of Accounting, Faculty of Economics and Business, Universitas Bina Bangsa, Serang-Banten, Indonesia. Her academic interests focus on sustainability accounting, corporate governance, and digital innovation in financial disclosure. She actively publishes in national and international journals, particularly in the areas of ESG reporting and digital assurance. She holds master's degrees in Management and Accounting and is involved in academic and policy-oriented research across the fields of green corporate governance and digital reporting.
Sumantri Bratakusuma, Department of Accounting, Faculty of Economics and Business, Universitas Krisnadwipayana, DKI Jakarta, Indonesia.

Sumantri Bratakusuma, S.E., M.Ak. is a faculty member at the Department of Accounting, Faculty of Economics and Business, Universitas Krisnadwipayana, DKI Jakarta, Indonesia. His research interests include corporate disclosure, accounting information systems, and the intersection of digital transformation and governance in emerging economies. With a strong background in financial accounting and sustainability reporting, he has actively contributed to scholarly publications and collaborative research projects.

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