Journal of Innovative and Creativity
Vol. 5 No. 3 (2025)

Pengaruh CEO Narcissism dan Audit Quality terhadap Green Accounting pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2024

Ribka Angely Yaputri Goni (universitasadventindonesia1)
Richard Friendly Simbolon (Universitas Advent Indonesia)
Mila Susanti (Universitas Advent Indonesia)



Article Info

Publish Date
15 Dec 2025

Abstract

This study analyzes the influence of CEO narcissism and audit quality on green accounting in companies listed on the Indonesia Stock Exchange in 2024. The research method used is a quantitative approach with multiple linear regression analysis on 78 companies selected through purposive sampling technique. CEO narcissism variable is measured by the proportion of CEO photos displayed in the annual report, while audit quality is measured by the auditor's affiliation with the Big Four Public Accounting Firms. After conducting regression tests, it was found that CEO narcissism and audit quality have a negative and significant effect on green accounting, both partially and simultaneously. This indicates that the higher the CEO's narcissism and the stricter the audit quality, the lower the ESG score, indicating a reduced risk of environmental damage caused by the company. Overall, the combination of the two plays a significant role in determining the level of transparency and accountability of a company's sustainability reporting.

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Journal Info

Abbrev

joecy

Publisher

Subject

Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Description

Journal of Innovative and Creatifity (JOECY) publishes research articles in the field of education which report empirical research on topics that are significant across educational contexts, in terms of design and findings. The topic could be in curriculum, teaching learning, evaluation, quality ...