Pengaruh Karakteristik CEO Terhadap Kinerja Lingkungan, Sosial, dan Tata Kelola (ESG) pada Perusahaan Energi dan Pertambangan di Kawasan ASEAN pada Tahun 2019-2023

https://doi.org/10.22146/abis.v14i2.114597

Raihanah Yumna Aulia(1*), Indra Wijaya Kusuma(2)

(1) Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Kota Yogyakarta , Indonesia
(2) Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Kota Yogyakarta , Indonesia
(*) Corresponding Author

Abstract


Tujuan – Penelitian ini bertujuan untuk menguji pengaruh karakteristik-karakteristik terhadap kinerja ESG pada perusahaan energi dan pertambangan yang terdaftar di ASEAN periode 2019-2023 dengan menggunakan ukuran variabel sebagai moderasi.Metode Penelitian – Penelitian ini menggunakan regresi data panel dengan random effect model merupakan model terpilih. Leverage, likuiditas, profitabilitas, dan PDB digunakan pada penelitian ini sebagai variabel kontrol dan menggunakan skor ESG yang terdapat di database Thomson Reuters Eikon untuk mengukur kinerja ESG perusahaan.Temuan – Hasil penelitian ini menunjukkan bahwa tidak terdapat signifikansi dalam hubungan karakteristik CEO, yaitu gender, kewarganegaraan, narsisme, latar belakang pendidikan, dan usia CEO terhadap kinerja ESG. Namun, ukuran perusahaan terbukti memperkuat hubungan CEO perempuan dan latar belakang pendidikan CEO dengan kinerja ESG. Batasan – Penelitian ini terbatas pada metode penelitian kuantitatif dan penggunaan data sekunder serta penggunaan tahun periode 2019-2023 saja, sehingga hanya menangkap fenomena pada tahun tersebut berdasarkan data yang tersedia. Sampel penelitian terbatas hanya pada perusahaan energi dan pertambangan di ASEAN sehingga hasil tidak dapat digeneralisasi pada semua industri. Implikasi – Penelitian ini turut berperan dalam menambah literatur terkait karakteristik CEO dengan kinerja ESG di kawasan ASEAN. Bagi entitas bisnis, temuan ini memberikan implikasi dapat dijadikan pertimbangan untuk memerhatikan karakteristik pribadi calon pemimpin perusahaan yang mampu menciptakan strategi keberlanjutan dan mengoptimalkan sumber daya yang dimiliki secara efektif dan efisien untuk mendorong peningkatan kinerja ESG perusahaan. Bagi regulator, temuan ini dapat dijadikan acuan dalam merumuskan kebijakan mengenai peran dan karakteristik CEO yang dapat mendorong peningkatan kinerja ESG perusahaan untuk dapat mendukung implementasi ESG secara maksimal. Orisinalitas – Studi ini memberikan kontribusi dengan mengkaji karakteristik CEO terhadap kinerja ESG di ASEAN dan menambahkan ukuran perusahaan sebagai variabel moderasi.


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DOI: https://doi.org/10.22146/abis.v14i2.114597

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