April Liani, Rafita (2023) PENGARUH KARAKTERISTIK CHIEF EXECUTIVE OFFICER (CEO) TERHADAP KINERJA KEUANGAN DENGAN KINERJA KARBON SEBAGAI VARIABEL INTERVENING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of the characteristics of the chief executive officer (CEO) on carbon performance as an intervention variable. The intervention variable used in this study is carbon performance, which is measured by dividing the total emissions of scope 1 and scope 2 in the current year by total sales at the end of the fiscal year. The independent variables in this study are CEO characteristics as measured by tenure, educational background, and gender. The dependent variable in this study is financial performance as measured by return on assets (ROA). The population of this research was conducted in the mining, infrastructure, utilities, and transportation sectors which were listed on the Indonesia Stock Exchange during the 2019-2021 period. The sampling technique used in this study was a purposive sampling method with a total sample of 39 research data. The data analysis technique for this study used multiple regression analysis with SPSSv25 software and path analysis with the help of an online Sobel calculator. The results of this study prove that CEO tenure has a significant negative effect on financial performance, educational background and gender of the CEO have a significant positive effect on financial performance. In addition, carbon performance cannot mediate the effect of CEO characteristics on financial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik chief executive officer (CEO) dengan kinerja karbon sebagai variabel intervening. Variabel intervening yang digunakan dalam penelitian ini adalah kinerja karbon yang diukur dengan membagi total emisi cakupan 1 dan cakupan 2 pada tahun berjalan dengan total penjualan di akhir tahun fiskal. Variabel independen dalam penelitian ini adalah karakteristik CEO yang diukur dengan masa jabatan, latar belakang pendidikan dan gender. Variabel dependen dalam penelitian ini adalah kinerja keuangan yang diukur dengan return on assets (ROA). Populasi penelitian ini dilakukan pada perusahaan sektor pertambangan, infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia selama periode 2019-2021. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan total sampel 39 data penelitian. Teknik analisis data penelitian ini menggunakan analisis regresi berganda dengan software SPSSv25 dan analisis jalur dengan bantuan kalkulator sobel online. Hasil dari penelitian ini membuktikan bahwa masa jabatan CEO berpengaruh negatif signifikan terhadap kinerja keuangan, latar belakang pendidikan dan gender CEO berpengaruh positif signifikan terhadap kinerja keuangan. Selain itu, kinerja karbon tidak mampu berperan sebagai mediator pada pengaruh karakteristik CEO terhadap kinerja keuangan. | |||||||||
| Uncontrolled Keywords: | CEO Characteristics, Carbon Performances, Financial Performances, Upper Echelon Theory Karakteristik CEO, Kinerja Karbon, Kinerja Keuangan, Teori Eselon Atas | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Rafita April Liani | |||||||||
| Date Deposited: | 01 Aug 2023 11:00 | |||||||||
| Last Modified: | 02 Aug 2023 14:44 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26829 |
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