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p-Index From 2021 - 2026
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All Journal JURNAL ECONOMIA
Sutjiono, Cindy Belinda
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Economics, Econometrics & Finance

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Does CEO Education Moderate Managerial Ability on ESG (Environmental, Social, and Governance)? Kusumawardhani, Adhityawati; Sutjiono, Cindy Belinda; Santoso, Cliona Emmanuella
Jurnal Economia Vol. 22 No. 1 (2026): February 2026
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v22i1.78782

Abstract

This study seeks to examine the influence of CEO education on the correlation between managerial competence and ESG. This study employs a sample of 185 observations from 37 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This study used the weighted least squares regression model for estimation purposes. The research findings indicate that managerial skill impacts ESG, aligning with legitimacy theory. The theory suggests that superior managerial capability facilitates an understanding of stakeholder demands through ESG disclosures, thereby enhancing a company’s reputation and legitimacy. Nevertheless, the outcomes indicate that CEO education as a moderating element does not enhance the impact of managerial competence on ESG. A manager’s education does not influence ESG disclosure. The limited sample of manufacturing enterprises that issue ESG disclosure reports and the temporal scope, spanning only five years, constrain the research.
Co-Authors Kusumawardhani, Adhityawati Santoso, Cliona Emmanuella