E-JURNAL AKUNTANSI
Vol 33 No 12 (2023)

Karakteristik CEO dan Pengungkapan Informasi ESG Perusahaan Publik Indonesia

Wilson Yapianto (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Luh Gede Krisna Dewi (Universitas UdayanFakultas Ekonomi dan Bisnis Universitas Udayanaa)



Article Info

Publish Date
30 Dec 2023

Abstract

This research aims to determine the influence of CEO educational background, CEO tenure and CEO age on ESG information disclosure. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample for this research was determined using a purposive sampling method with a sample of 32 observations. The collected data was analyzed using multiple linear regression. The results of the analysis show that the CEO educational background and CEO tenure variables do not have a significant influence on ESG distance, while CEO age has a negative influence on ESG distance. Research can provide information to companies in selecting CEOs with stereotypes by revealing ESG and factors that can influence it, namely the age of the CEO. It can be recommended that companies monitor ESG reporting and disclosure, while still considering the age of a CEO which influences ESG reporting. Keywords: Educational Background; Tenure; Age; ESG

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...