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All Journal Owner : Riset dan Jurnal Akuntansi
Mochammad Fachrul Riztin
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon
Economics, Econometrics & Finance

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Do Celebrity CEOs Moderate the Impact of Environmental Committees and Regulations on Water Disclosure? Cucu Hilma Azahra; Imam Hadiwibowo; Mochammad Fachrul Riztin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3710

Abstract

This study aims to examine the effects of environmental committees and regulatory stringency on water disclosure, with celebrity CEOs as moderators, in water-sensitive industries in ASEAN. The study sample consists of market-leading companies in water-sensitive sectors listed on Companies Market Cap from 2021 to 2024, with a total of 148 observations. The analysis employs Moderated Regression Analysis (MRA) with panel data regression. The results indicate that regulatory stringency has a significant negative impact on water disclosure, while environmental committees do not have a significant impact. Celebrity CEOs were not found to moderate either of these relationships. Future research is recommended to expand the sample to include non-market-leading firms and other sectors to test the generalizability of the findings, as well as to incorporate additional indicators of stakeholder pressure beyond regulatory stringency, such as media exposure, foreign ownership, and government ownership. Regulators are advised to evaluate policy designs to avoid creating disincentives for reporting, as well as to encourage companies to optimize the function of environmental committees beyond mere structural formalities.
Co-Authors Cucu Hilma Azahra Hadiwibowo, Imam