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All Journal Accounting Profession Journal (APAJI) Jurnal Akuntansi dan Keuangan
Ahmad Fikri Alamin
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Economics, Econometrics & Finance

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Pengaruh Sustainability Reporting terhadap Firm Performance dengan Karakteristik Komite Audit Sebagai Pemoderasi Ahmad Fikri Alamin
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.269

Abstract

Tujuan penelitian ini adalah untuk mengetahui dampak pelaporan keberlanjutan (sustainability reporting) terhadap kinerja perusahaan dengan mempertimbangkan karakteristik komite audit sebagai variabel moderasi. Survei tersebut mencakup seluruh perusahaan yang terdaftar di Indeks Sri Kehati Bursa Efek Indonesia selama periode 2021-2023. Pemilihan sampel dilakukan dengan metode target sampling, dan teridentifikasi 24 perusahaan dengan total 72 observasi selama tiga tahun. Data dianalisis menggunakan teknik analisis regresi moderat (MRA). Temuan menunjukkan bahwa pelaporan keberlanjutan tidak berpengaruh terhadap kinerja perusahaan. Selain itu, variabel gender komite audit memainkan peran moderasi dalam hubungan antara pelaporan keberlanjutan dan kinerja perusahaan, sedangkan keahlian komite audit tidak menunjukkan efek moderasi dalam konteks ini.
Pengaruh Kinerja ESG terhadap Kinerja Keuangan Perusahaan dengan Green CEO sebagai Pemoderasi Ahmad Fikri Alamin; Dwiyanjana Santyo Nugroho; Anita, Anita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4743

Abstract

This study aims to examine in depth the effect of Environmental, Social, and Governance (ESG) performance on corporate financial performance, by including the role of Green CEO as a moderating variable. The focus of this research is on companies engaged in the energy sector and have been listed on the Indonesia Stock Exchange (IDX) during the period 2023 to 2024. The sample selection was carried out using purposive sampling technique based on certain criteria, so that 75 companies were obtained that met the requirements with a total of 150 data observations for two years of observation. Data analysis was carried out using a quantitative approach with the Moderated Regression Analysis (MRA) method to identify direct effects and effects moderated by the presence of Green CEO. The results of the analysis show that directly, ESG performance does not have a significant influence on the company's financial performance. However, the presence of Green CEO proved to be able to moderate the relationship between ESG performance and financial performance, thus indicating that environmentally oriented leadership can strengthen the contribution of ESG in improving the company's financial performance. This finding provides important implications for companies in considering sustainable leadership aspects as a performance improvement strategy.
Co-Authors Anita Anita Dwiyanjana Santyo Nugroho