CD Tesis

Pengaruh Pengungkapan Perubahan Iklim dan Koneksi Politik terhadap Kinerja Keuangan dengan Keahlian Keuangan Direktur Utama Sebagai Pemoderasi

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SUMMARY


This study aims to analyze the effect of climate change disclosure and political connections on corporate financial performance with CEO financial expertise as a moderator. Currently, climate change disclosure involves various parties, especially companies that are increasingly aware of the impact of climate change on corporate sustainability. Climate change disclosure is the process of providing information about the impacts, actions, and strategies taken by companies related to climate change. This study also discusses political connections. Political connections refer to the relationship or access that individuals, organizations, or companies have with parties in the political realm or government. This research was conducted on food and beverage sub-sector manufacturing sector companies listed on the IDX in 2020-2022. The population in this study amounted to 21 companies
The sample was selected using purposive sampling method, namely the
sample was taken based on certain criteria. In this study, the criteria are manufacturing companies in the food and beverage industry sub-sector listed on the IDX, and the company has published annual reports and sustainability reports during 2020-2022. The results of the sampling obtained 18 companies with an observation year of 3 years (2020-2022), so that the sample used amounted to 54 units of analysis. The data source for this research comes from secondary data. Secondary data in this study is in the form of archival data derived from Annual Reports and Sustainable Reports. The data analysis technique uses moderated regression analysis (MRA).
The results showed that political connections affect financial performance, but climate change disclosure has no effect on financial performance. The results also showed that president director’s was unable to moderate the effect of climate change disclosure or political connections on financial performance. The results of this study also support the resource dependency theory which states that companies will adjust to the external environment to secure resources controlled by the government. In the context of this study, political connections are considered an invisible resource that can give companies a competitive advantage.



Keywords: Climate change disclosure, political connections, president director’s financial expertise, financial performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247720

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247720

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

Jaka

Versi lain/terkait

Lampiran Berkas

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