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All Journal Jurnal Riset Akuntansi Terpadu
Windu Mulyasari
Scopus ID: 57216441931, Universitas Sultan Ageng Tirtayasa, Indonesia
Economics, Econometrics & Finance

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CEO Characteristics and Carbon Performance on Financial Performance: A Study in Indonesia Windu Mulyasari; Rafita April Liani; Ina Indriana
Jurnal Riset Akuntansi Terpadu Vol 19, No 1 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i1.42419

Abstract

This study aims to determine the effect of the characteristics of the CEO and carbon performance on financial performance. The mediating variable used in this study is carbon performance, which is measured by dividing the total emissions of scope 1 and scope 2 in the current year by total sales at the end of the fiscal year. The independent variables in this study are CEO characteristics as measured by tenure, educational background, and gender. The dependent variable in this study is financial performance as measured by return on assets (ROA). The population of this research was conducted in the mining, infrastructure, utilities, and transportation sectors which were listed on the Indonesia Stock Exchange during the 2020-2022 period. The data analysis technique for this study used multiple regression analysis with SPSSv25 software and path analysis with the help of an online Sobel calculator. The results of this study prove that CEO tenure has a significant negative effect on financial performance, educational background and gender of the CEO have a significant positive effect on financial performance. In addition, carbon performance cannot mediate the effect of CEO characteristics on financial performance.
Co-Authors Ina Indriana Rafita April Liani