CD Skripsi

Ownership Structure, Political Connection And Corporate Water Disclosure: Evidence From Indonesian Agriculture Companies

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ABSTRACT
This study explores the impact of corporate ownership structures, alongside the presence of political connections, on the corporate water disclosure practices of Indonesian agriculture companies listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023. This study’s ownership structures include three components: institutional, managerial and public ownership. These are followed by political connections. The quantitative approach adopted in this study involves hand-collected data from financial statements, annual reports and sustainability reports. The present study employed a purposive sampling technique for the 16 companies constituting the sample. Consequently, to test the hypothesis, panel data multiple regression analysis will be employed in this study.
The result of this study presents that institutional ownership, managerial ownership, public ownership and political connection influences corporate water disclosure. This study is anticipated to add comprehension into corporate water disclosure and can be useful as supporting material for further study. For the literature, will provide further insights into the relationship between ownership structure and political connections in the context of corporate water disclosure. Furthermore, this study is expected will offer guidance and substantiation to enhance the transparency and compliance with the relevant regulations concerning companies’ water disclosure.
Keywords : Ownership Structure, Institutional Ownership, Managerial Ownership, Public Ownership, Corporate Water Disclosure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113065

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113065

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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