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All Journal Gorontalo Accounting Journal
Sari, Tedia
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Economics, Econometrics & Finance

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The Attention Trap: Busy and Star CEOs’ Influence on Carbon Emissions Chandra, Budi; Ramadana, Mariska; Tang, Sukiantono; Sari, Tedia; Surny
Gorontalo Accounting Journal Volume 9 Issue 2 October 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i2.4668

Abstract

This study investigates how busy CEO and star CEO shape corporate carbon emission disclosure (CED) practices in Indonesia. Using a sample of 743 firms listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2023, the analysis applies panel data regression, supported by robustness tests, including coarsened exact matching (CEM) and generalized least squares (GLS) to verify the stability of the results. The results indicates that both busy CEO and star CEO have a significant positive impact on CED, as firms led by such CEO tend to adopt more transparent and comprehensive CED practices. These findings are consistent with upper echelons theory, which posits the characteristics, experiences, and visibility of CEO shape firms’ strategic decision. By analyzing the role of busy CEO and star CEO, the study offers new evidence on how these characteristics are associated with firms’ CED practices.
Co-Authors Chandra, Budi Mariska Ramadana Surny Tang, Sukiantono