Skripsi

The influence of ceo characteristics on sustainability performance / Dhika Pramudya Kencana

Abstrak
This research aims to examine the influence of CEO characteristics on sustainability performance. To explain the relationship between CEO characteristics and sustainability performance the Upper Echelon theory is used. The sample of this study was 135 financial reports from the banking financial sector. Data analysis to test the hypothesis used panel regression. CEO characteristics variables are explained through education level expertise and tenure. Sustainability performance is measured using the GRI guidelines. The results of the research explain that CEO education level and tenure influence sustainability performance. Conversely CEO expertise does not affect sustainability performance. The main limitation lies in the limited scope of CEO characteristics variables and sustainability performance measurement indicators. Based on these limitations further research is recommended to use a more diverse range of CEO characteristics variables.such as psychological traits functional background and global exposure because CEO strategic decisions are influenced by personality experience and deeper perspectives. This research has implications for investors in ESG analysis boards of directors and regulators such as the Financial Services Authority (OJK) in formulating additional guidelines for leadership qualifications and sustainability governance.

Informasi Detail

DDC

SKRIPSI DIGITAL

Prodi

Universitas Negeri Malang. Program Studi Akuntansi, 2025.

Deskripsi Fisik

viii, 65 hlm. : ilus.

Bahasa

No Reg

5444/RS/25

Edisi

Skripsi (Sarjana)--Universitas Negeri Malang. 2025

Subjek

CEO Characteristics, Sustainability Performance, Hard Disclosure, Soft Disclosure, Upper Echelon Theory

Pembimbing

1. Dr. Makaryanawati, S.e., M.si, Ak, Ca, Csrs

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