Dewi, Meyviva Isnaini (2025) Sustainability Reporting dan Kinerja Keuangan: Peran Moderasi Karakteristik Chief Executive Officer (CEO) dan Konsentrasi Kepemilikan (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of sustainability reporting by considering the role of CEO education, CEO tenure, and ownership concentration as moderating variables. This study also adds leverage and company size as control variables. The independent variable of sustainability reporting is measured based on the 2016 GRI standard and the 2021 GRI standard. The dependent variable of financial performance is measured by Tobin's Q. The moderating variables of CEO characteristics are measured by CEO education and CEO tenure. This study focuses on non-cyclical consumer sector companies on the Indonesia Stock Exchange during the 2020-2023 period. This study is a quantitative research using secondary data obtained from the Indonesia Stock Exchange and company websites. Purposive sampling technique was used to take samples, so that 115 observation samples were obtained. Hypothesis testing was tested through Moderated Regression Analysis with the help of IBM SPSS v25 software. The results of the study prove that sustainability reporting has a positive effect on financial performance, CEO education positively moderates the effect of sustainability reporting on financial performance, CEO tenure does not moderate the effect of sustainability reporting on financial performance, and ownership concentration negatively moderates the effect of sustainability reporting on financial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh sustainability reporting dengan mempertimbangkan peran pendidikan CEO, masa jabatan CEO, dan konsentrasi kepemilikan sebagai variabel moderasi. Penelitian ini juga menambahkan leverage dan ukuran perusahaan sebagai variabel kontrol. Variabel independen sustainability reporting diukur berdasarkan standar GRI 2016 dan standar GRI 2021. Variabel dependen kinerja keuangan diukur dengan Tobin's Q. Variabel moderasi karakteristik CEO diukur dengan pendidikan CEO dan masa jabatan CEO. Penelitian ini difokuskan pada perusahaan sektor consumer non-cyclicals di Bursa Efek Indonesia selama periode 2020-2023. Penelitian ini termasuk dalam penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia dan website perusahaan. Teknik purposive sampling digunakan untuk mengambil sampel, sehingga diperoleh 115 sampel observasi. Pengujian hipotesis diuji melalui analisis regresi moderasi dengan bantuan software IBM SPSS v25. Hasil penelitian membuktikan bahwa sustainability reporting berpengaruh positif terhadap kinerja keuangan, pendidikan CEO memoderasi positif pengaruh sustainability reporting terhadap kinerja keuangan, masa jabatan CEO tidak memoderasi pengaruh sustainability reporting terhadap kinerja keuangan, dan konsentrasi kepemilikan memoderasi negatif pengaruh sustainability reporting terhadap kinerja keuangan. | |||||||||
| Uncontrolled Keywords: | Sustainability Reporting, Financial Performance, CEO Education, CEO Tenure, Ownership Concentration Sustainability Reporting, Kinerja Keuangan, Pendidikan CEO, Masa Jabatan CEO, Konsentrasi Kepemilikan | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Meyviva Isnaini Dewi | |||||||||
| Date Deposited: | 08 Sep 2025 06:36 | |||||||||
| Last Modified: | 08 Sep 2025 06:36 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53733 |
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