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All Journal JURNAL AKUNTANSI DAN AUDITING
Rifai, Muhammad Azlan
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Economics, Econometrics & Finance

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Water Disclosure in Indonesian Mining Companies: The Role of Size, Leverage, Market Value, and Growth Rifai, Muhammad Azlan; Nurmayanti M., Poppy; Afifah, Ulfa
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, 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.22.2.304-329

Abstract

AbstractThis study investigates the primary drivers behind Corporate Water Disclosure (CWD) within the Indonesian mining sector, analyzing data from 16 IDX-listed companies spanning 2018–2023. Prompted by growing scrutiny over water resource management and corporate sustainability, this research employs a quantitative approach using Eviews13 with panel data regression (Fixed Effect Model) to assess the impact of firm size, leverage, market value, company growth, firm age, and CEO expertise. The analysis determines that all variables, excluding company growth, significantly influence CWD levels. These outcomes support Stakeholder and Signaling theories, highlighting CWD as a vital strategic tool for gaining legitimacy, ensuring regulatory compliance, and building essential stakeholder trust.Keywords: Corporate Water Disclosure, Firm Characteristics, CEO Expertise, Sustainability Reporting, GRI 303, Mining Industry.
Co-Authors Nurmayanti M., Poppy Ulfa Afifah, Ulfa