Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING
Wulandari, Asya Aulia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Water Disclosure in Indonesian Agriculture: The Roles of Ownership and Political Connections Wulandari, Asya Aulia; M, Poppy Nurmayanti
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.18-38

Abstract

This study examines the impact of ownership structures, in conjunction with political connections, on corporate water disclosure practices in Indonesian agriculture firms listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023. The sample used in this study derive from Indonesian agricultural firms listed on the Indonesian Stock Exchange (IDX), a purposive sampling method was applied to all of the 16 suitable firms for the study, and panel data multiple regression analysis was conducted to test the proposed hypotheses. The analysis reveals that institutional ownership, managerial ownership, public ownership, and political connections have a significant influence on corporate water disclosure. Additionally, this study employs additional measurements by including control variables namely, firm size, leverage, return on asset and sales growth. 
Co-Authors M, Poppy Nurmayanti