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All Journal Jurnal Pendidikan Ekonomi (JUPE) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Jambura Accounting Review FINANCIAL : JURNAL AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Economics and Business UBS Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Manado (JAIM) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Krisyadi, Robby
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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APAKAH CEO BERPENDIDIKAN DI LUAR NEGERI MENINGKATKAN PENGUNGKAPAN PERUBAHAN IKLIM? BUKTI DARI PERUSAHAAN NON-KEUANGAN DI INDONESIA Chandra, Budi; Krisyadi, Robby; Ivone, Ivone; Fayumi, Nurul
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2720

Abstract

ABSTRAKPerubahan iklim kini menjadi perhatian global, dan perusahaan-perusahaan didorong untuk menggunakan pengungkapan perubahan iklim (Climate Change Disclosure/CCD) guna meningkatkan transparansi pelaporan lingkungan. Meskipun penelitian sebelumnya telah meneliti karakteristik eksekutif dan keterlibatan asing dalam tata kelola korporasi, data empiris di pasar berkembang seperti Indonesia masih terbatas, dan hasilnya tidak konsisten. Tujuan studi ini adalah untuk menyelidiki bagaimana karakteristik CEO asing memengaruhi kualitas CCD pada perusahaan publik non-keuangan di Indonesia antara tahun 2020 dan 2023. Kerangka regulasi yang unik, perusahaan keuangan tidak termasuk dalam anallisis ini. Analisis regresi panel berdasarkan 1.986 observasi firma-tahun menunjukkan bahwa CEO dengan latar belakang pendidikan asing memiliki dampak yang positif dan signifikan terhadap CCD. Namun, tidak ada hubungan yang siggnifikan antara kewarganegaraan CEO secara nasional dan CCD. Selain itu, CCD ditemukan memiliki dampak yang positif dan signifikan terhadap kesuksesan bisnis yang diukur melalui return on assets, sedangkan return on equity menunjukkan efek yang moderat dan tidak konsisten, dan leverage tidak memiliki dampak yang dapat diidentifikasi terhadap tingkat pengungkapan. Hasil ini menunjukkan bahwa promosi prosedur pengungkapan perubahan iklim di perusahaan non-keuangan Indonesia lebih dipengaruhi oleh paparan eksekutif senior terhadap pendidikan internasional daripada kewarganegaraan asing mereka.Kata Kunci: CEO_Pendidikan_Luar_Negeri; Karakteristik_CEO; Pengungkapan_Perubahan_Iklim; Tata_Kelola_Perusahaan; Pelaporan_KeberlanjutanABSTRACTClimate change is now a worldwide concern, businesses are encouraged to use climate change dislosure (CCD) to increase environmental reporting transparency. Even while earlier research has looked at executive traits and foreign involvement in corporate governance, there is still little empirical data in developing market settings like Indonesian, and the results are inconsistent. The purpose of this study is to investigate how foreign CEO traits affect the quality of CCD in Indonesian non-financial publicly traded companies between 2020 and 2023. Because of their unique regulatory frameworks, financial firms are not included. CEO with foreign educational backgrounds have a favorable and significant impact on CCD, according to panel data regression analysis base on 1,986 firm-year observations. However, there is no appreciable relationship between CEO nationwide and CCD. Furthermore, CCD is found to be favorably and considerably impacted by business success as assessed by return on assets, whereas return on equity exhibits a modest and inconsistent effect and leverage has no discernible impact on disclosure levels. These results imply that the promotion of climate change disclosure procedures in Indonesian non-financial enterprises is more significantly influenced by senior executives exposure to international education than by their foreign nationally. Keywords: CEO_Education_Abroad; Characteristics_of_CEOs; Disclosure_of_Climate_Change; Corporate_Governance; Sustainability_Reporting
Co-Authors Agnes Imelia Chong Anastasya Anastasya Andi Andi Angery, Evi Yessy Angraini, Juli Anita Anita Anita Annamelliadyla, Jaenette Bambang Bambang Barahama, Stella Maria Theresia Caney Anges Chairika, Saltycia Chandra, Budi Christina, Claudia Dyno, Nestroy Efri Mulfandi Elleen Elleen Elleen, Elleen Evi Yessy Angery Fathia, Yenny Fayumi, Nurul Hendi Hendi Hendi, Hendi Ivone, Ivone Jeslyn Jeslyn Jessica Jessy Jessy Jessyca, Jessyca Kaoling Lee Kelly Kelly Laurence Laurence Lee, Kaoling Leondy Rionaldo Mardianto Mardianto Mariska Ramadana Marmileni Triana Meilisa, Jennifer Miranda Irawan Muhammad Taufik Nabila Dea Alifia Nadiah Khairunnisa Artanti Novilim Novilim Noviyanti Noviyanti Nurhalisa Nurhalisa Pangrani, Zoey Rahmadhani, Silvia Ricky Ricky Salma Alfiqi Selin Selin Silvia Rahmadhani Springer, Andriano Excelt Supriyanto Supriyanto Surny, Surny Susanti Susanti Vivian Vivian Volensya, Joslyn Windy Sjachputri Xaviolyn Xaviolyn