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All Journal Assets: Jurnal Akuntansi dan Pendidikan
Anitaria Siregar
Universitas Katolik Indonesia Atma Jaya, Universitas Trisakti
Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE Anitaria Siregar; Khomsiyah Khomsiyah
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.12177

Abstract

ABSTRACTThis 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.ABSTRAKPenelitian 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.
Co-Authors KHOMSIYAH KHOMSIYAH