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All Journal Jurnal Media Wahana Ekonomika AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Samudra Ekonomi dan Bisnis Performance : Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal BUDGETING : Journal of Business, Management and Accounting Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi Keuangan dan Bisnis BISMA Cendekia Media Riset Akuntansi Auditing & Informasi Journal of Governance, Taxation, and Auditing Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Akuntansi
Ivone, Ivone
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of CEO Characteristics on Water Disclosure: The Moderating Role of Independent Commissioners in Companies Listed in the Indonesian Stock Exchange Ivone, Ivone; Ramadana, Mariska; Syafitri, Icha
Jurnal Samudra Ekonomi dan Bisnis Vol 17 No 2 (2026): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v17i2.13776

Abstract

This study analyzes the influence of Chief Executive Officer (CEO) characteristics and corporate governance mechanisms on the level of water disclosure in public companies in Indonesia following the implementation of the 2021 edition of the Global Reporting Initiative (GRI) 303. Independent variables include CEO age and CEO-Founder status, with independent commissioners as a moderating variable. Control variables include company age, company size, return on assets, leverage, and Big-4 auditors. Data were obtained from non-financial companies listed on the Indonesia Stock Exchange for the 2021–2023 period, with a total of 647 annual observations. The analysis used panel data regression with cluster robust standard errors. The results show that CEO age and CEO-Founder have a significant negative effect on water disclosure, while the interaction between CEO-Founder and independent commissioners has a significant positive effect. These findings confirm that corporate governance and performance play a greater role in driving water disclosure than CEO demographic factors.
Co-Authors Agnes Agnes Aliandrina, Dessy Alvina Alvina Andrew Andrew Angel Angel Angelica Anisa, Amanda Putri Nur Arianto, Hepy Hefri Budi Harsono Candra, Jennifer Chandra, Budi Cheristina Cheristina Cyintia Allencia Cyntia Allencia Dewi Dewi Diana Diana Erica Erica Erika Anggellina Manik Erika Fernando Erwin Erwin Fahmi Sulaiman Fayumi, Nurul Fifi Winda Dewi Fikra Terisha Helen Salwa Hendri Vinchen Hendry Tinamo Hendry Tinamo Ice Marselina Ivy Lee Ivy Lee Iwan Suhardjo Jecelyn Angelica Jevyyanti Jevyyanti Jhohari Jhohari Josna Josna Jovi Ong Karina, Ria Kevin Jonay Lie Kristina Thai Krisyadi, Robby Lestari, Factrisia Leviana Leviana Lily Purwianti lubis, kartika sari Mariska Ramadana Martina Martina Meiga Putri Antoni Ang Mirabelle, Eileen Nainggolan, Ferdinand Narumi Yuki Natalia, Felisha Natasya Des T.G Natasya Des T.G Noorasyikin Noorasyikin Noorasyikin, Noorasyikin Nur Alfira Osgood Feriady Darma Saputra Priscilia, Joicelyn Putra, Edy Yulianto Ratih Anggraini, Ratih Ricky Ricky Santikawati Sari Wahyuni, Lily Sudhartio, Septiany, Sheila SERLY Setyawan, Agustinus Shellen Shellen Sheren, Sheren Siahan, Rina Friska B. Slin Slin Sri Cici Afrida Surny Syafitri, Icha Tang, Sukiantono Tania Aulia Warni Tanujaya, Kennardi Theresia Theresia Tinamo, Hendry Victoria Victoria Victoria, Victoria Vivin, Vivin Wendy Winata Winna Angelina