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The Effect Of Water Disclosure On Financial Performance In Indonesia (Evidence From Non-Cyclical Consumer Companies Listed On The Indonesian Stock Exchange In 2018-2023)

ABSTRACT
The increasing urgency of global water issues has pushed companies to
enhance transparency in disclosing their environmental transparency, particularly
industries with intensive water use. This study aims to investigate the effect of water
disclosure on financial performance in consumer non cyclicals companies listed on
the Indonesia Stock Exchange (IDX) during the period 2018-2023. The sampling
method applied is purposive sampling, resulting in 144 firm-year observations. The
dependent variables in this study are financial performance, measured by Return on
Equity (ROE) while Return on Assets (ROA) and market performance (Tobin's Q)
serve as additional analysis. The method of analysis used in this study is panel data
regression analysis using EViews 13 software. The independent variable is Water
Disclosure, measured Global Reporting Initiative (GRI) 303: Water and Effluents
(2018) through content analysis of annual and sustainability reports.
The results show that water disclosure has a significant positive effect on
ROE, a negative and significant effect on Tobin’s Q, and no significant effect on
ROA. These findings indicate that water disclosure reflects profitability and market
perception more strongly than operational efficiency. This research reinforces
legitimacy theory by showing environmental transparency not only enhances a
company’s reputation among investors and the public but also serves as a strategic
approach to increase firm value.
Keywords: Financial Performance, Water Disclosure, Tobin’s Q, GRI 303

Ketersediaan
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Perpustakaan Universitas Riau 2102111153
2102111153
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102111153
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102111153
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
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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