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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pengabdian Dharma Laksana Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pancasila (JPP) International Journal of Asian Business and Management (IJABM) Jurnal Pelita Manajemen Jurnal Lentera Pengabdian Journal of Business Management and Economic Development Jurnal Pelita Pengabdian Dedikasi : Jurnal Pengabdian Lentera Review: Journal of Multidisciplinary in Social Sciences
Neng Asiah, Neng
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Sustainability Reporting and Financial Performance: The Mediating Role of CEO Characteristics and Ownership Structure Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Review: Journal of Multidisciplinary in Social Sciences Vol. 2 No. 11 (2025): November 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v2i11.1091

Abstract

This study analyzes the transformation mechanism of sustainability reporting into financial performance through the mediating role of CEO characteristics (education and tenure) and ownership structure. This study addresses the paradox in the context of non-cyclical consumer sector companies in Indonesia, where increasing adoption of sustainability reporting is accompanied by a decline in financial performance. This explanatory quantitative study used 145 observations from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0 software, which included evaluation of the measurement and structural models with a bootstrapping procedure of 5,000 samples to test the significance of the mediation effect. Sustainability reporting was shown to have a significant effect on financial performance. However, more crucially, CEO characteristics and ownership structure  significantly mediated this relationship. The model showed good predictive relevance and goodness of fit. These findings provide theoretical contributions by integrating Stakeholder Theory, Upper Echelons Theory , and Agency Theory into a cohesive mediation framework. Practically, this research provides guidance for boards of commissioners in the leadership succession process and corporate governance design to maximize the value of sustainability investments. This research shifts the analytical paradigm from a moderation to a mediation approach, revealing the "black box" of how sustainability reporting is transformed into financial performance through the filter of leadership and ownership structure in Indonesia.
Co-Authors Afriantoro, Irfan Ali, Faisal Asti, Eka Geovana Audiana, Nia Ayu, Sekar Ayumi, Ayumi Devarianti, Yusnia Fuadi, Agus Hidayat, Nazwa Putri Hidayat, Tanti Amalia Indra Permana, Indra Irwanti, Lia Ayu Kamela, Hurian Khasanah, A'an Nur Kustina, Lisa Meli Andriyani Muarif, Dede Samsul Nurjanah, Rina Permatasari, Maulina Dyah Ramba, Steven Jordan Alvaro Riswandi, Rendi Sabariddinsah, Sabaruddinsah Sabaruddinsah Sabaruddinsah Sabaruddinsah, Sabaruddinsah Sapruwan, Muhammad Taufik Hidayat Widati, Sindik Wulandari, Dian Sulistyorini Yahya, Adibah