Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Eksplorasi Akuntansi (JEA)
Arianti, Yessy Dwi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Corporate Sustainability Performance terhadap Corporate Financial Performance dengan Karakteristik CEO sebagai Variabel Moderasi Arianti, Yessy Dwi; Pebriyani, Dewi
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2161

Abstract

This study aims to examine the effect of corporate sustainability performance on Corporate financial performance with CEO characteristics as a moderating variable. Corporate sustainability performance is an independent variable and corporate financial performance as the dependent variable, while CEO characteristics as a moderating variable are proxied by CEO tenure and CEO education level. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange in 2020- 2022, with a total sample of 21 companies. The sampling method used in this study is purposive sampling method with criteria and requirements that have been adjusted to the research needs. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that corporate sustainability performance has a positive effect on corporate financial performance. While the CEO characteristics variable proxied by CEO tenure and CEO educational background has not been able to moderate or strengthen the effect of corporate sustainability performance on corporate financial.
Co-Authors Pebriyani, Dewi