CD Tesis
Pengaruh pengungkapan laporan keberlanjutan dan Eko inovasi Terhadap Kinerja keuangan Perusahaan dengan CEO Power sebagai Pemoderasi (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021
A company's financial performance can be measured using the Profitability Ratio, ROA is a ratio that can be used to measure management's ability to view the company's financial performance, in line with Financial Services Authority Regulation (POJK) Number. 51/POJK.03/2017 of 2017 concerning the implementation of sustainable finance, in this case companies are also required to submit sustainability reports in addition to submitting financial reports continuously.. This research aims to test and analyze the influence of Disclosure of Sustainability Reports and Eco-Innovation on company financial performance, CEO Power as a moderator of company financial performance.
This research was conducted on non-financial companies listed on the Indonesian Stock Exchange 2017-2021. The sampling technique uses purposive sampling. Data collection techniques using documentation techniques. Next, the data analysis technique uses Panel Data regression analysis via the E-Views 9 application. The research results conclude: (1) The influence of sustainability report disclosures on the company's financial performance; (2) Eco-innovation influences the company's financial performance; (3) CEO Power has a negative effect on the disclosure of sustainability reports on the company's financial performance; (4) CEO Power has a negative effect on Eco-innovation on the company's financial performance.
Key words: Sustainability Report, Eco Innovation, CEO Power, Company
financial performance
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