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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Gadjah Mada International Journal of Business Journal of Accounting and Investment Jurnal Al-Qardh Jurnal Kajian Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Akuntansi Kontemporer Accounting Analysis Journal
Isnalita Isnalita, Isnalita
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Riset Akuntansi Kontemporer

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WOMEN LEADERSHIP AND CORPORATE WATER INFORMATION DISCLOSURE: MODERATING EFFECT OF INTERNET VISIBILITY Magdalena, Renna; Isnalita, Isnalita; Soewarno, Noorlailie
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.19798

Abstract

Indonesia faces a critical clean water scarcity issue, with only 67% of the population's water demand satisfied in 2021. This study examines the role of women directors in enhancing water information disclosure, focusing on the moderating effect of internet visibility. A quantitative research design was employed, analyzing secondary data from 723 Indonesian companies listed on the Indonesia Stock Exchange (IDX) that published GRI Sustainability reports from 2019 to 2022. The unit of analysis is firm-year observations, with water disclosure measured through GRI 303 content analysis. Regression analysis tested the research hypotheses. Results show that women directors positively influence water disclosure, supporting the first hypothesis. Furthermore, the second hypothesis is also accepted, as internet visibility amplifies this relationship, fostering greater transparency. These findings highlight the novel role of internet visibility and gender diversity in enhancing water disclosure practices, offering insights into corporate governance for sustainable development in Indonesia.
Co-Authors Annisa, Tapi Omas Basuki , Bermawi, Bastiana Budastra, Made Aditya Dian Agustia Eko Budi Santoso Emaluta, Fikriya Hanim Kardiya Etik Wahyuningsih Farida Ifadotunnikmah Febrianti, Winanda Rizki Ichsanto, Farhan Hanang IRENE NATALIA Junaidi Junaidi Juni Ekowati Lasmana, Mienati Somnya Mochammad Yuwono Muhammad Faris Adrianto, Muhammad Faris Noorlailie Soewarno Nor Hasan Nuryaddin , Zayyan Ahmad Pratama, Adam Purwitasari, Neny Puspita Sari Rahmatika, Armizha Renna Magdalena Rianti, Dian Ratna Romadhon, Fitri Satia Utama, Anak Agung Gde Setiawan, Albertus Aditya Yanti, Putri Dwi