Pengaruh Characteristic Ceo, Dan Media Exposure Terhadap Environmental Disclosure
DOI:
https://doi.org/10.37385/m9gbjw42Keywords:
karakteristik CEO, media exposure, environmental disclosureAbstract
Penelitian bertujuan menguji secara empiris pengaruh karakteristik CEO yang diproyeksikan melalui gender, masa jabatan (tenure), dan kewarganegaraan (nationality) serta media exposure terhadap environmental disclosure (pengungkapan lingkungan). Latar belakang penelitian ini didorong oleh meningkatnya tekanan dari pemerintah, investor, dan masyarakat bagi perusahaan untuk membuktikan tanggung jawab lingkungan mereka, terutama di sektor industri yang berdampak negatif terhadap alam. Metode studi mengaplikasikan studi kuantitatif dengan teknik pengambilan sampel purposive sampling. Sampel studi mencakup 248 observasi data dari perusahaan sektor non-cyclical yang terdaftar secara konsisten di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Data dianalisis memanfaatkan analisis regresi linier berganda melalui perangkat lunak SPSS 2025. Temuan menginformasikan secara simultan, karakteristik CEO dan media exposure berpengaruh signifikan terhadap environmental disclosure. Secara parsial, variabel gender berpengaruh signifikan namun memiliki arah hubungan negatif, yang mengindikasikan bahwa jumlah CEO perempuan yang masih sedikit belum mampu mendorong transparansi lingkungan secara optimal dalam sampel ini. Variabel masa jabatan (tenure) berpengaruh positif dan signifikan, menunjukkan bahwa CEO dengan masa jabatan lebih lama cenderung memiliki pemahaman dan komitmen lebih kuat terhadap strategi keberlanjutan. Sementara itu, variabel kewarganegaraan (nationality) dan media exposure ditemukan tidak memiliki pengaruh signifikan terhadap tingkat pengungkapan lingkungan perusahaan. Nilai Adjusted R Square sebesar 5,2% menunjukkan kemampuan model dalam menjelaskan variasi variabel dependen masih terbatas, sehingga penelitian selanjutnya disarankan untuk menambah variabel lain seperti profitabilitas atau ukuran perusahaan.
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