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All Journal Jurnal Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan
Ni Luh Putu Normadewi Abdi Pradnyani
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Karakteristik Ceo terhadap Penghindaran Pajak dan Kinerja Perusahaan Ni Made Mega Abdi Utami; Made Ayu Dwijayanti; Ni Luh Putu Normadewi Abdi Pradnyani; I Dewa Agung Nanditiya Putra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6261

Abstract

This study aims to examine the effect of CEO characteristics, namely family ownership status (Family CEO) and CEO tenure, on firm performance and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Firm performance is measured using Return on Assets (ROA) and Tobin’s Q, while tax avoidance is proxied by the Effective Tax Rate (ETR). This study employs a quantitative approach using linear regression analysis on 77 firms selected through purposive sampling, resulting in a total of 385 firm-year observations. The results indicate that Family CEO has no significant effect on ROA or Tobin’s Q, suggesting that the presence of a CEO from the controlling family does not directly influence firm profitability or market valuation. In contrast, CEO tenure has a positive and significant effect on ROA, indicating that longer CEO tenure enhances managerial capability in improving firm profitability. However, CEO tenure does not have a significant effect on Tobin’s Q, implying that CEO tenure is not a primary consideration for investors in assessing firm value. In the tax avoidance model, Family CEO has a significant negative effect on ETR, indicating that firms led by family CEOs tend to engage in more aggressive tax avoidance practices. Meanwhile, CEO tenure shows a negative relationship with ETR, suggesting an increasing tendency toward tax avoidance as CEO tenure lengthens, although the effect is not statistically significant.
CEO EDUCATION ON FIRM PERFORMANCE: MEDIATION ANALYSIS THROUGH CORPORATE SOCIAL RESPONSIBILITY Ni Luh Putu Normadewi Abdi Pradnyani; Alfa Rahmiati; I Nyoman Abdi; Anak Agung Putu Agung Purnama Sari
Jurnal Bisnis dan Akuntansi Vol. 28 No. 1 (2026): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/5hhdyt41

Abstract

The role of a CEO is critical in shaping an organization's strategic direction, as the decisions made by CEOs strongly influence corporate growth and long-term performance. In addition, the implementation of CSR has become an important strategic initiative that may enhance both organizational sustainability and financial outcomes. This study examines the effect of CEO education on firm performance by considering three dimensions of educational background, namely educational attainment, field of study, and overseas education. Furthermore, CSR is incorporated as a mediating variable to explain the mechanism through which CEO education affects organizational performance. This research offers additional insight into the literature by highlighting how CEOs' educational characteristics contribute to the effectiveness of CSR implementation. This research examines energy sector companies that were listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Using a sample of 47 firms with a total of 235 firm-year observations, the hypotheses were tested using STATA statistical software. The findings reveal that higher CEO educational qualifications, relevant academic specialization, and international educational experience is related to better CSR implementation and better company performance. Companies managed by CEOs with stronger educational backgrounds, industry-related expertise, or overseas education tend to achieve superior organizational performance. The analysis found that CSR plays a partial role in linking CEO education to firm performance. These findings suggest that appointing highly educated CEOs and strengthening CSR implementation can support the achievement of better corporate performance. 
Co-Authors Alfa Rahmiati Anak Agung Putu Agung Purnama Sari I Dewa Agung Nanditiya Putra I Nyoman Abdi Made Ayu Dwijayanti Ni Made Mega Abdi Utami