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CEO Characteristics: Solution to Improving Environmental Disclosure Ainun Fadila Azzahra; Shinta Permata Sari
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study examines the influence of Chief Executive Officer (CEO) characteristics on the level of environmental disclosure in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The CEO characteristics examined include tenure, gender, age, education, duality, and nationality. Environmental disclosure is measured using the Global Reporting Initiative (GRI) standards. The research method uses quantitative analysis with multiple linear regression to test the effect of independent variables on Environmental Disclosure. This research fills the gaps left by previous studies. This study using purposive sampling, 88 companies-year observations were analyzed through Multiple Linear Regression. The study found that CEO Tenure, CEO Gender, CEO Education, and CEO Nationality does not have an effect on Environmental Disclosure. Conversely, CEO Age and CEO Duality have an effect on Environmental Disclosure. This study aims to provide empirical understanding regarding the role of the CEO in enhancing company transparency and accountability on environmental issues as part of sustainable business strategies. The research results are expected to serve as considerations for companies in selecting and developing CEOs who can promote environmental disclosure, as well as assist the government and stakeholders in designing policies and assessing the performance of sustainable corporate governance.
Environmental Disclosure on Biodiversity Dimension: Does Media Exposure Matter ? Nur Prasetyo Aji; Laila Oshiana Fitria A’zizah; Ainun Fadila Azzahra; Nurlita Arum S
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4298

Abstract

This study aims to examine the influence of media exposure in regulating the relationship between foreign ownership, institutional ownership, and environmental performance on biodiversity disclosure. The study uses secondary data obtained from sustainability and annual reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period, selected using a purposive sampling method. A quantitative approach is applied using multiple regression analysis, specifically Moderated Regression Analysis (MRA), to test the moderating effect of media exposure. The findings indicate that environmental performance positively affects biodiversity disclosure, and media exposure plays a role in moderating this relationship. However, the measurement of media exposure remains general and does not differentiate between positive and negative news tone. This study provides empirical evidence from Indonesia that highlights the relevance of media exposure and environmental performance in improving biodiversity disclosure practices among corporations.