Jurnal Eksplorasi Akuntansi (JEA)
Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Corporate Sustainability Performance terhadap Corporate Financial Performance dengan Karakteristik CEO sebagai Variabel Moderasi

Arianti, Yessy Dwi (Unknown)
Pebriyani, Dewi (Unknown)



Article Info

Publish Date
23 Feb 2025

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.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...