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All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Aisyah Risqi Wardani
Universitas Sebelas Maret, Surakarta, Indonesia
Humanities Economics, Econometrics & Finance

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The Effect of Board Characteristics and Media Exposure on Water Disclosure Aisyah Risqi Wardani; An Nurrahmawati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 2 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i2.15790

Abstract

This study examines the influence of board characteristics and media exposure on water disclosure among 204 observations from mining companies on the IDX between 2021 and 2024. Using multiple regression, the results show that board size and media exposure positively impact water disclosure, reflecting collective capacity and strategic responses to public pressure. Conversely, gender diversity and board independence yield negative effects. For independent directors, this is driven by IDX Regulation No. I-A (2018), which abolished mandatory independent directors, leading to tokenistic roles focused on administrative compliance rather than substantive oversight. Furthermore, meeting frequency is insignificant as agendas are dominated by routine financial matters. Robustness checks using the 1% winsorizing technique confirm that the model remains consistent and insensitive to extreme data. The study concludes that firms must move beyond symbolic representation and address institutional gaps to achieve genuine water accountability.
Co-Authors An Nurrahmawati