CD Skripsi

Environmental, Social, Governance Disclosure Activities And Financial Performance: Does Ceo Tenure Matter? (Empirical Evidence From Indonesia Manufacturing And Mining Companies Through 2018-2021)

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ABSTRACT
This study aims to examine the effect of environmental, social, governance (ESG) disclosure activities and CEO tenure on financial performance. The population in this study are manufacturing and mining companies listed on the Indonesia Stock Exchange through 2018-2021. The sampling technique in this study used purposive sampling technique and obtained a sample of 22 companies. All hypotheses in this study are examined by ordinary least squares using the panel data multiple regression analysis.
This study used ROA as a proxy of the financial performance, and the Global Reporting Initiatives (GRI) of the Sustainability Report (SR) of Indonesian public companies to measure ESG disclosure and CEO tenure measured by the length of CEO served in the company. In this study, the CEO tenure is divided into 2 categories: CEO with short tenure (below 3 years) that consists of 26 number of observations and CEO with long tenure (above or equal to 3 years) that consists of 43 number of observations. The results of this study indicate that ESG disclosure activities have a positive and significant effect on financial performance. Furthermore, the research found that CEO with shorter tenure nor longer tenure moderates the relationship between ESG disclosure and company's financial performance. These results imply that CEO tenure is important and matters in the relationship between ESG disclosure and financial performance. These findings are consistent with the results of the robustness test when financial performance is changed to EPS. However, the results of robustness test are not consistent when the financial performance is changed into ROE.
This research is expected to provide recommendations for companies to disclose a good quality of ESG information to increase their financial performance. For accounting literature, the result of this study contributes to expand research in the area of financial performance by considering the effect of ESG disclosure and CEO tenure on financial performance. The implication for investors is investors are expected to consider ESG information before invest in a company. Because good ESG information will result in higher investment return and the sustainability of the business environment.
Keywords: ESG Disclosure, Financial Performance, CEO Tenure, GRI,

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902111983

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902111983

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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