Rizki Rahmawati, NIM.: 21108040039 (2025) PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KARAKTERISTIK CEO SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KARAKTERISTIK CEO SEBAGAI VARIABEL MODERASI)
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Text (PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KARAKTERISTIK CEO SEBAGAI VARIABEL MODERASI)
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Abstract
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.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information / Supervisor: | Dinik Fitri Rahajeng Pangestuti, SE., M.Ak |
| Uncontrolled Keywords: | Kinerja ESG, Kinerja Keuangan Perusahaan, Karakteristik CEO |
| Subjects: | 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 04 Jul 2025 11:15 |
| Last Modified: | 04 Jul 2025 11:15 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/71582 |
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