E-Jurnal Akuntansi
Vol. 35 No. 10 (2025)

The effect of CSR performance on profitability with CEO’s education and tenure as moderators

Gusti Ayu Agung, Mas Medhayani (Unknown)
Komang Ayu, Krisnadewi (Unknown)



Article Info

Publish Date
31 Oct 2025

Abstract

This research generates empirical proof of how CSR performance influences profitability and determine whether CEO's education level and business education, and CEO's tenure enhance the influence of CSR performance on profitability. Consumer goods manufacturing companies that went public on IDX between 2021 and 2023 constitute the population, with the sample selected through purposive sampling. MRA served as the method for analyzing the data. Results indicate that CSR performance has no significant influence on profitability, CEO’s education level and tenure enhance CSR performance’s influence on profitability, and CEO’s business education weakens CSR performance’s influence on profitability. This study carries theoretical implications that confirm the upper echelon theory and the practical implication is to help manufacturing companies increase profitability by presenting an insight into the relevance of the CEO’s education level and tenure.

Copyrights © 2025






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...