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p-Index From 2021 - 2026
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All Journal International Journal of Business and Applied Economics (IJBAE)
Juniarti, Eva
Unknown Affiliation
Decision Sciences, Operations Research & Management

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The Effect of Carbon Accounting Disclosure, Environmental Performance, and CEO Characteristics on Financial Performance: The Role of Firm Size as a Control Variabel Juniarti, Eva; Sasanti, Elin Erlina
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13221

Abstract

This study investigates the effect of carbon accounting disclosure, environmental performance, and CEO characteristics (education, tenure, and gender) on the financial performance of energy sector entities recorded on the Indonesia Stock Exchange from 2021 to 2023, with firm size as a control variable. Using secondary data and panel data regression analysis processed with Stata 17, the findings reveal that only CEO gender significantly influences financial performance, albeit negatively. Other variables, including carbon accounting disclosure, environmental performance, CEO education, CEO tenure, and firm size, show no significant effects. These results highlight the complexity of financial performance determinants, emphasizing the need for improved carbon disclosure quality and long-term environmental strategies.
Co-Authors Elin Erlina Sasanti