PENGARUH KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP AUDIT REPORT LAG (ARL) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024

Hanggi Ridha Bagas Nirbita, Dr. Gunawan Wibisono, S.E., M.Acc., CA.

2026 | Skripsi | AKUNTANSI

Penerapan prinsip environmental, social, dan governance (ESG) semakin menjadi perhatian utama dalam praktik bisnis berkelanjutan dan tata kelola perusahaan. Selain berperan sebagai indikator kinerja non-keuangan, ESG juga diyakini memengaruhi kualitas pelaporan dan efisiensi proses audit. Namun, pemahaman mengenai implikasinya terhadap aspek pelaporan dan pengauditan masih terbatas, khususnya di Indonesia. Sebagian besar literatur di Indonesia masih menitikberatkan pada kajian hubungan aspek kinerja ESG dengan kinerja keuangan. Sementara itu, keterkaitannya dengan efisiensi proses audit khususnya audit report lag (ARL), belum banyak dikaji secara mendalam. ARL umumnya lebih dikaitkan dengan aspek ukuran perusahaan, profitabilitas, atau kualitas auditor. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja ESG secara simultan dan parsial terhadap ARL pada perusahaan publik di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi data panel terhadap perusahaan yang terdaftar di Bursa Efek Indonesia dan yang memiliki skor ESG berdasarkan Refinitiv Eikon selama periode 2020–2024. Hasil pengujian menunjukkan bahwa kinerja ESG secara simultan berpengaruh negatif dan signifikan terhadap ARL, yang mengindikasikan bahwa perusahaan dengan kinerja ESG yang lebih baik cenderung menyelesaikan proses audit lebih cepat. Secara parsial, pilar social terbukti berpengaruh negatif dan signifikan terhadap ARL. Sementara itu, pilar environmental dan pilar governance tidak menunjukkan pengaruh signifikan terhadap ARL.

The implementation of environmental, social, and governance (ESG) principles has increasingly become a central concern in sustainable business practices and corporate governance. In addition to serving as an indicator of non-financial performance, ESG is also believed to influence the quality of financial reporting and the efficiency of the audit process. However, understanding of its implications for reporting and auditing remains limited, particularly in Indonesia. Most of the existing literature in Indonesia has focused primarily on examining the relationship between ESG performance and financial performance. Meanwhile, its association with audit process efficiency, specifically audit report lag (ARL), has not been extensively investigated. ARL has generally been associated with firm size, profitability, or auditor quality. This study aims to analyze the simultaneous and partial effects of ESG performance on ARL among public companies in Indonesia. Using a quantitative approach, this study employs panel data regression analysis on companies listed on the Indonesia Stock Exchange that have ESG scores based on Refinitiv Eikon during the 2020–2024 period. The results indicate that ESG performance has a negative and significant effect on ARL, suggesting that companies with better ESG performance tend to complete the audit process more quickly. Partially, the social pillar shows a negative and significant effect on ARL. Meanwhile, the envirnonmental pillar and governance pillar does not show a significant effect on ARL.

Kata Kunci : ESG, Environmental, Social, Governance, Audit Report Lag, Ukuran Perusahaan, Sign of Income, Kualitas Auditor