CD Skripsi

Board Commissioners’diversityand Corporate Water Disclosure: Evidence From State-Owned Companies In Indonesia

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ABSTRACT
This study investigates the impact of board of commissioners' diversity on corporate water disclosure in Indonesian state-owned companies from 2019 to 2023. Board diversity is determined based on gender, education level, and age. This study employs a quantitative approach, using the Blau index to measure gender and education level, and the median value to measure the age of commissioners. The sampling technique used in this study is purposive sampling, resulting in a sample of 18 companies. All hypotheses in this study were tested using panel data multiple regression analysis.
The results show that gender and education level diversity do not influence corporate water disclosure, whereas the age of the board of commissioners has an impact on corporate water disclosure. This study is expected to provide insights into companies’ performance, allowing them to contribute better in disclosing corporate water. For the literature, this study contributes to expanding knowledge on corporate water disclosure in Indonesia. Additionally, this study provides useful information for investors who consider Corporate Social Responsibility (CSR) as one of the factors in their investment decisions.
Keywords: board commissioners’ diversity, corporate water disclosure, state-owned companies.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102135192

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

2102135192

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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