Jurnal Akuntansi AKUNESA
Vol 14 No 02 (2026): AKUNESA (Januari 2026) In Progress

The Role of CEO Characteristics in ESG Risk Assessment: Empirical Evidence from the ESGQ 45 IDX KEHATI Index

Ade Yuniati (Unknown)



Article Info

Publish Date
11 Feb 2026

Abstract

This research examines the characteristics of CEOs, such as age, educational background, and tenure, toward ESG risk assessment. These characteristics influence strategic decisions to reduce ESG risk in order to achieve a green economy and sustainable development. This research used purposively selected sample of 34 companies which listed on the ESGQ 45 IDX KEHATI index based on data from 2024.  Data analysis used multiple regression analysis. This research finds that CEOs with a business education background are able to reduce ESG risk. This educational background provides the skills needed for better risk analysis, including identifying potential ESG issues. However, the age and tenure of the CEOs have no effect on ESG risk. Age and tenure of the CEOs are attributes that do not reflect strategic capacity in reducing ESG risk.

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Journal Info

Abbrev

akunesa

Publisher

Subject

Economics, Econometrics & Finance

Description

About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa ...