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All Journal Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER JABE (Journal of Accounting and Business Education) UNEJ e-Proceeding Jurnal Ilmiah Ecobuss Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Kumawula: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga JRABA LEBAH International Journal of Applied Business and International Management Aktiva: Journal Of Accountancy and Management Jurnal Pengabdian Nasional (JPN) Indonesia kawanad eJEBA Al-Muhasib: Journal of Islamic Accounting and Finance
Bayu Aprillianto
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CEO Characteristics and Enterprise Risk Management: The Moderating Role of ESG Disclosure in Indonesian Agro-Industrial Firms Markus Apriono; Bayu Aprillianto; Isti Fadah; Nining Ika Wahyuni; Nurul Syazwani Mohd Noor
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33597

Abstract

This study examines the effect of CEO characteristics on Enterprise Risk Management (ERM) implementation and investigates the moderating role of Environmental, Social, and Governance (ESG) disclosure in Indonesian agro-industrial firms. This study argues that executive demographic and professional attributes shape enterprise risk management practices, while ESG disclosure functions as a governance mechanism that may condition this relationship. Using a quantitative approach, the sample consists of 51 firm-year observations of agro-industrial companies listed on the Indonesia Stock Exchange during 2020–2022. CEO characteristics are constructed using Principal Component Analysis (PCA) based on age, education background, prior executive experience, and tenure. ERM is measured using a composite index, while ESG disclosure is assessed through a disclosure index. The results show that CEO characteristics positively and significantly influence ERM implementation, indicating that executive attributes play a crucial role in shaping integrated risk management structures. Furthermore, ESG disclosure significantly moderates the relationship between CEO characteristics and ERM with a negative interaction effect, suggesting a governance substitution effect. These findings contribute to the literature by integrating an emerging market agro-industrial context. The study highlights the strategic importance of leadership quality and ESG institutionalization in strengthening corporate resilience against environmental and business uncertainties
Co-Authors Adhani, Brilian Farel Adhani, Brillian Farel Adhelia Febriana Putri Adinda Putri, Frisca Teanna Adnan, Fahrobby Afandi, M. Farid Afkarina, R Miftah Agung Budi Sulistiyo Agustriono, Aldi Ahmad Roziq Aisa Tri Agustini Alfan Ainul Yaqin Aulia Rohim Alfan Ainul Yaqin Aulia Rohim Alfi Arif Alvi Rahmadani Amelia, Wirda Fransisca Ammar, Naufal Ananda Rizky Sanjaya Ayu Wulandari, Gusti Brillian Farel Adhani Budi Sulistiyo, Agung Bunga Maharani Christin Wijaya Untoro Dewi, Reni Puspita Dewi, Ruli Kusuma Diah Mustikawati Dien Vidia Rosa Fauziah, Alifiyah Rizqy Firdaus, Rayhan Wahyu Gusti Ayu Wulandari Hapsari, Salu Silvi Herry Prasetyo Ilannajah, Annufus Imamatin Listya Putri Indah Purnamawati Indah Purnamawati Indah Purnamawati, Indah Intan Awwaliyah Intan Nurul Awwaliyah Isti Fadah Ivo Rajava Fiba Jamhari Jamhari Kanzulia Arsyta Qaribil Hasanah Kartika Kartika Kholidah, Amilatul Kurniawan, Anggi Lestari, Agustin Dwi Manik, Ella Septiana Markus Apriono Markus Apriono Markus Apriono Marshelina, Riska Marvintha, Kirana Ndaru Maulidy, Rafly Syah Moch. Shulthoni Moch. Shulthoni, Moch. Muhammad Harits Anwar Muhammad Miqdad Mukaromah, Nur Laily Mulyono, Resha Dwi Ayu Pangesti Musi, Mardiajeng Pawestri Nadya Astadewi Putri Abdullah Nining Ika Wahyuni Nining Ika Wahyuni Nor Mazlina Abu Bakar Novi Wulandari Novi Wulandari Widiyanti Novi Wulandari Widiyanti Nurul Syazwani Mohd Noor Octora, Devy Ira Bayu Oktaviani Ari Wardhaningrum Pratama, Theodicy Kristian Puspito, Agung Nugroho Putri, Imamatin Listya Qomaria, Firzanah Yahya Rafly Syah Maulidy Ramadhani, Rafli Regina Niken Rengga, Virgilia Carolina Ririn Irmadariyani Rufi'i Salabillah, Nabila Dwiani Siti Maria Wardayati Siti Maria Wardayati Sitiwani, Sitiwani Suud, Hasbi Mubarak Suwargono, Eko Taufik Kurrohman Theodicy Kristian Pratama Ubaidillah, Mohammad Wahyu Gilang Wahid Maulana Wilantari, Regina Niken Winda Amilia Wiryawan, Adhipramana Khansa Wulandari Widiyanti, Novi Yasmine Cahya Syifa Yosefa Sayekti Zahrosa, Dimas Bastara Zaphora, Shineya Zennita Zevicha Angelita Berlian Maskur