CD Skripsi

The Effect Of Firm Size, Leverage, Market Value, And Company Growth On Water Disclosure Information: Evidence From Indonesian Mining Companies Submitted As One Of Requirements To Take The Oral Comprehensive Exam Arranged

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ABSTRACT
Growing global concern over water scarcity and environme ntal sustainability has increased the importance of transparency in corporate reporting. This study examines the determinants of Corporate Water Disclosure (CWD) among mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, focusing on the effects of firm size, leverage, market value, company growth, firm age, and CEO expertise.
Using a quantitative approach, data from 16 non-cyclical sector companies were analyzed through panel data regression under the Fixed Effect Model (FEM). The findings reveal that firm size, leverage, market value, firm age, and CEO expertise significantly influence CWD, while company growth has no significa nt effect. Larger, older, and financially strong firms disclose more information to enhance legitimacy and stakeholder trust, whereas experienced CEOs disclose less due to efficiency-driven management. These results support Signaling, Stakeholder, and Agency Theories, emphasizing water disclosure as both a signal of accountability and a strategy for compliance and sustainability in Indonesia’s mining industry.
Keywords: Corporate Water Disclosure, Firm Characteristics, CEO Expertise, Financial Performance, Sustainability Reporting, GRI 303, Mining Industry, Indonesia

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113036

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

2102113036

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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