THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE
ABSTRACT This study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performan...
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| Format: | Article |
| Language: | English |
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Universitas PGRI Madiun
2023-04-01
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| Series: | Assets: Jurnal Akuntansi dan Pendidikan |
| Subjects: | |
| Online Access: | http://e-journal.unipma.ac.id/index.php/assets/article/view/12177 |
| _version_ | 1827953323131535360 |
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| author | Anitaria Siregar Khomsiyah Khomsiyah |
| author_facet | Anitaria Siregar Khomsiyah Khomsiyah |
| author_sort | Anitaria Siregar |
| collection | DOAJ |
| description | ABSTRACT
This study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performance. Meanwhile, CEO tenure and age do not significantly affect a firm's financial performance. BED can moderate the influence of CEO education and CEO age on a firm's financial performance. However, neither CEO characteristics nor CED had any significant effect on non-financial performance. In addition, BED does not moderate the effect of CEO characteristics and CED on non-financial performance.
ABSTRAK
Penelitian ini bertujuan untuk meneliti pengaruh CEO characteristics dan carbon emission disclosure (CED) terhadap kinerja perusahaan dengan business ethics disclosure (BED) sebagai variabel moderasi. Kesimpulan dari penelitian ini yaitu CEO education dan CED berpengaruh signifikan terhadap kinerja keuangan perusahaan. Sementara CEO tenure dan CEO age tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. BED mampu memoderasi pengaruh CEO education dan CEO age terhadap kinerja keuangan perusahaan. Namun untuk kinerja non keuangan, baik CEO characteristics dan CED tidak berpengaruh signifikan terhadap kinerja non keuangan tersebut, serta BED tidak memoderasi pengaruh CEO characteristics dan CED terhadap kinerja non keuangan. |
| first_indexed | 2024-04-09T14:11:10Z |
| format | Article |
| id | doaj.art-9c90aceaeb924cb6a741e55449424569 |
| institution | Directory Open Access Journal |
| issn | 2302-6251 2477-4995 |
| language | English |
| last_indexed | 2024-04-09T14:11:10Z |
| publishDate | 2023-04-01 |
| publisher | Universitas PGRI Madiun |
| record_format | Article |
| series | Assets: Jurnal Akuntansi dan Pendidikan |
| spelling | doaj.art-9c90aceaeb924cb6a741e554494245692023-05-06T07:47:56ZengUniversitas PGRI MadiunAssets: Jurnal Akuntansi dan Pendidikan2302-62512477-49952023-04-01121254510.25273/jap.v12i1.121774288THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLEAnitaria Siregar0Khomsiyah Khomsiyah1Universitas Katolik Indonesia Atma Jaya, Universitas TrisaktiUniversitas TrisaktiABSTRACT This study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performance. Meanwhile, CEO tenure and age do not significantly affect a firm's financial performance. BED can moderate the influence of CEO education and CEO age on a firm's financial performance. However, neither CEO characteristics nor CED had any significant effect on non-financial performance. In addition, BED does not moderate the effect of CEO characteristics and CED on non-financial performance. ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh CEO characteristics dan carbon emission disclosure (CED) terhadap kinerja perusahaan dengan business ethics disclosure (BED) sebagai variabel moderasi. Kesimpulan dari penelitian ini yaitu CEO education dan CED berpengaruh signifikan terhadap kinerja keuangan perusahaan. Sementara CEO tenure dan CEO age tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. BED mampu memoderasi pengaruh CEO education dan CEO age terhadap kinerja keuangan perusahaan. Namun untuk kinerja non keuangan, baik CEO characteristics dan CED tidak berpengaruh signifikan terhadap kinerja non keuangan tersebut, serta BED tidak memoderasi pengaruh CEO characteristics dan CED terhadap kinerja non keuangan.http://e-journal.unipma.ac.id/index.php/assets/article/view/12177ceo characteristicscarbon emission disclosurebusiness ethics disclosurekarakteristik ceopengungkapan emisi karbonpengungkapan etika bisnis |
| spellingShingle | Anitaria Siregar Khomsiyah Khomsiyah THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE Assets: Jurnal Akuntansi dan Pendidikan ceo characteristics carbon emission disclosure business ethics disclosure karakteristik ceo pengungkapan emisi karbon pengungkapan etika bisnis |
| title | THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE |
| title_full | THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE |
| title_fullStr | THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE |
| title_full_unstemmed | THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE |
| title_short | THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE |
| title_sort | effect of ceo characteristics and carbon emission disclosure on firm performance with business ethics disclosure as a moderating variable |
| topic | ceo characteristics carbon emission disclosure business ethics disclosure karakteristik ceo pengungkapan emisi karbon pengungkapan etika bisnis |
| url | http://e-journal.unipma.ac.id/index.php/assets/article/view/12177 |
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