CD Skripsi
Pengaruh Pengungkapan Kinerja Keberlanjutan Dan Leverage Terhadap Kinerja Keuangan Dengan Kompensasi Ceo Sebagai Variabel Moderasi Pada Perusahaan Perbankan Konvensional Yang Terdaftar Di Bei Tahun 2018-2022
This study aims to determine the Effect of Sustainability Performance Disclosure and Leverage on Financial Performance with CEO Compensation as a Moderating Variable in Conventional Banking at IDX period 2018-2022. The sample in this study a purposive sampling technique totaling 20 Conventional Banks on the IDX. Secondary data obtained by the documentation method, to test the hypothesis in this study using multiple linear regression analysis and moderation regression analysis, and hypothesis testing with SPSS version 26. The results of the study indicate that disclosure of sustainability performance and leverage do not affect financial performance while CEO compensation affects financial performance. And the moderating variable of CEO compensation is not able to moderate disclosure of sustainability performance and leverage on financial performance.
Keywords: Sustainability Performance Disclosure, Leverage, Financial
Performance, CEO Compensation
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