%0 Thesis
%9 Skripsi
%A Rizki Rahmawati, NIM.: 21108040039
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2025
%F digilib:71582
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Kinerja ESG, Kinerja Keuangan Perusahaan, Karakteristik CEO
%P 190
%T PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KARAKTERISTIK CEO SEBAGAI VARIABEL MODERASI
%U https://digilib.uin-suka.ac.id/id/eprint/71582/
%X ESG issues are receiving increasing attention in line with the growing demand for corporate sustainability. In this context, this study aims to investigate the effect of ESG performance on corporate financial performance, with CEO characteristics as a moderating variable. The sample used in this study consists of companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Samples were selected using purposive sampling, based on companies that have ESG scores available in the Thomson Reuters or Refinitiv Eikon databases. The analysis was conducted using Moderated Regression Analysis (MRA) with the Random Effect Model (REM) through EViews 12 software. The results show that environmental performance has a significant positive effect on company performance, while social and governance performance do not have a significant effect. Furthermore, the CEO’s educational background moderates the relationship between all three ESG dimensions (environmental, social, and governance) and company performance. CEO age only moderates the relationship between environmental performance and company performance. CEO tenure only moderates the relationship between governance performance and company performance, while CEO experience only moderates the relationship between environmental performance and company performance.
%Z Dinik Fitri Rahajeng Pangestuti, SE., M.Ak