{"title":"CEO特征与碳排放披露对企业绩效的影响，以商业道德披露为调节变量","authors":"Anitaria Siregar, Khomsiyah Khomsiyah","doi":"10.25273/jap.v12i1.12177","DOIUrl":null,"url":null,"abstract":"ABSTRACTThis study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performance. Meanwhile, CEO tenure and age do not significantly affect a firm's financial performance. BED can moderate the influence of CEO education and CEO age on a firm's financial performance. However, neither CEO characteristics nor CED had any significant effect on non-financial performance. In addition, BED does not moderate the effect of CEO characteristics and CED on non-financial performance.ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh CEO characteristics dan carbon emission disclosure (CED) terhadap kinerja perusahaan dengan business ethics disclosure (BED) sebagai variabel moderasi. Kesimpulan dari penelitian ini yaitu CEO education dan CED berpengaruh signifikan terhadap kinerja keuangan perusahaan. Sementara CEO tenure dan CEO age tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. BED mampu memoderasi pengaruh CEO education dan CEO age terhadap kinerja keuangan perusahaan. Namun untuk kinerja non keuangan, baik CEO characteristics dan CED tidak berpengaruh signifikan terhadap kinerja non keuangan tersebut, serta BED tidak memoderasi pengaruh CEO characteristics dan CED terhadap kinerja non keuangan.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE\",\"authors\":\"Anitaria Siregar, Khomsiyah Khomsiyah\",\"doi\":\"10.25273/jap.v12i1.12177\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACTThis study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performance. Meanwhile, CEO tenure and age do not significantly affect a firm's financial performance. BED can moderate the influence of CEO education and CEO age on a firm's financial performance. However, neither CEO characteristics nor CED had any significant effect on non-financial performance. In addition, BED does not moderate the effect of CEO characteristics and CED on non-financial performance.ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh CEO characteristics dan carbon emission disclosure (CED) terhadap kinerja perusahaan dengan business ethics disclosure (BED) sebagai variabel moderasi. Kesimpulan dari penelitian ini yaitu CEO education dan CED berpengaruh signifikan terhadap kinerja keuangan perusahaan. Sementara CEO tenure dan CEO age tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. BED mampu memoderasi pengaruh CEO education dan CEO age terhadap kinerja keuangan perusahaan. Namun untuk kinerja non keuangan, baik CEO characteristics dan CED tidak berpengaruh signifikan terhadap kinerja non keuangan tersebut, serta BED tidak memoderasi pengaruh CEO characteristics dan CED terhadap kinerja non keuangan.\",\"PeriodicalId\":32039,\"journal\":{\"name\":\"Assets Jurnal Akuntansi dan Pendidikan\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-04-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Assets Jurnal Akuntansi dan Pendidikan\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25273/jap.v12i1.12177\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Assets Jurnal Akuntansi dan Pendidikan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25273/jap.v12i1.12177","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
摘要本研究以商业道德披露为调节变量，考察CEO特征和碳排放披露对企业绩效的影响。本研究的结论是，CEO教育和CED显著影响企业的财务绩效。同时，CEO任期和年龄对公司财务绩效没有显著影响。BED可以调节CEO教育程度和CEO年龄对企业财务绩效的影响。然而，无论是CEO特征还是CED对非财务绩效都没有显著影响。此外，BED并没有调节CEO特质和CED对非财务绩效的影响。摘要:penelitian ini bertujuan untuk meneliti pengaru CEO特征与碳排放披露(CED)、企业道德披露(BED)的关系是可变的。kespulpan dari penelitian ini yyitu首席执行官教育和CED berpengararh的重要意义是，kinerja keangan perushaan。Sementara首席执行官任期和首席执行官年龄的变化具有重要意义。BED mampu memorderasi pengaruh首席执行官教育和首席执行官年龄。Namun untuk kinerja non ke广安，baik CEO特征dan CED tidak berpengaran显著，serta BED tidak memoderasi pengaruh CEO特征dan CED terhadap kinerja nonke广安。
THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE
ABSTRACTThis study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performance. Meanwhile, CEO tenure and age do not significantly affect a firm's financial performance. BED can moderate the influence of CEO education and CEO age on a firm's financial performance. However, neither CEO characteristics nor CED had any significant effect on non-financial performance. In addition, BED does not moderate the effect of CEO characteristics and CED on non-financial performance.ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh CEO characteristics dan carbon emission disclosure (CED) terhadap kinerja perusahaan dengan business ethics disclosure (BED) sebagai variabel moderasi. Kesimpulan dari penelitian ini yaitu CEO education dan CED berpengaruh signifikan terhadap kinerja keuangan perusahaan. Sementara CEO tenure dan CEO age tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. BED mampu memoderasi pengaruh CEO education dan CEO age terhadap kinerja keuangan perusahaan. Namun untuk kinerja non keuangan, baik CEO characteristics dan CED tidak berpengaruh signifikan terhadap kinerja non keuangan tersebut, serta BED tidak memoderasi pengaruh CEO characteristics dan CED terhadap kinerja non keuangan.
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