Jurnal AKSI (Akuntansi dan Sistem Informasi)
Vol. 11 No. 1 (2026)

CEO Strategy and Sustainability: Building Corporate Value in the Energy and Basic Materials Industry

Swasti Putri, Ika (Unknown)
Ratu Aghnia Raffaidy Wiguna (Unknown)
Nur Rizki Wijaya (Unknown)
Rika Nur Widiastutik (Unknown)
Rama Laksono, Bayu (Unknown)



Article Info

Publish Date
18 Jun 2026

Abstract

This study aims to determine the effect of Chief Executive Officer (CEO) characteristics and environmental performance on firm value in energy and basic Materials sector companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a population of 197 companies. The sampling technique uses purposive sampling method, with 5 years of observation so that there are 34 observation companies to analyze. The analysis method used is multiple linear regression with SPSS. The results of this study indicate that the CEO Gender and CEO education level have a positive and insignificant effect, CEO tenure and environmental performance have a negative and insignificant effect, while CEO Age has a negative but significant effect on company value. The coefficient of determination (R²) of 0.173 indicates that the independent variables only explain 17.3% of the variation in firm value, while 82.7% is influenced by other factors outside the model

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Journal Info

Abbrev

aksi

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for ...