Pengaruh Kinerja ESG terhadap Kinerja Keuangan Perusahaan dengan Green CEO sebagai Pemoderasi

Penulis

  • Ahmad Fikri Alamin Universitas Media Nusantara Citra
  • Dwiyanjana Santyo Nugroho Universitas Media Nusantara Citra
  • Anita Anita Universitas Media Nusantara Citra

DOI:

https://doi.org/10.54259/akua.v4i3.4743

Kata Kunci:

ESG, Financial Performance, Green CEO Characteristic

Abstrak

Penelitian ini bertujuan untuk mengkaji dampak kinerja ESG terhadap kinerja keuangan perusahaan dengan mempertimbangkan peran Green CEO sebagai variabel moderasi. Objek penelitian mencakup perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2023-2024. Pemilihan sampel dilakukan melalui metode purposive sampling, menghasilkan 75 perusahaan dengan total 150 data observasi selama dua tahun. Data dianalisis menggunakan teknik Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kinerja ESG tidak mempengaruhi kinerja keuangan perusahaan. Selain itu, variabel Green CEO berperan dalam memoderasi hubungan antara kinerja ESG dan kinerja keuangan perusahaan.

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2025-07-10

Cara Mengutip

Ahmad Fikri Alamin, Dwiyanjana Santyo Nugroho, & Anita, A. (2025). Pengaruh Kinerja ESG terhadap Kinerja Keuangan Perusahaan dengan Green CEO sebagai Pemoderasi. AKUA: Jurnal Akuntansi Dan Keuangan, 4(3), 384–391. https://doi.org/10.54259/akua.v4i3.4743

Terbitan

Vol 4 No 3 (2025): Juli 2025

Bagian

Articles

Lisensi

Hak Cipta (c) 2025 Ahmad Fikri Alamin, Dwiyanjana Santyo Nugroho, Anita Anita

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