Pengaruh corporate governance, business ethics, dan karakteristik perusahaan terhadap water and energy disclosure
P enelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate governance, business ethics, dan karakteristik perusahaan terhadap water and energy disclosure pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian dilakukan dengan metode kuantitatif melalui analisis regresi linier berganda menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan. Sampel sebanyak 97 dan 101 perusahaan dipilih menggunakan metode purposive sampling. Hasil dari penelitian ini adalah (1) Ukuran dewan komisaris memiliki pengaruh terhadap water disclosure dan energy disclosure; (2) Tingkat pendidikan dewan komisaris tidak memiliki pengaruh terhadap water disclosure dan energy disclosure; (3) Business ethics memiliki pengaruh terhadap water disclosure dan energy disclosure; (4) Karakteristik perusahaan sensitif air dan energi memiliki pengaruh terhadap water disclosure dan energy disclosure
T his study aims to examine and analyze the effect of corporate governance, business ethics, and company characteristics on water and energy disclosure in companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research was conducted using quantitative methods through multiple linear regression analysis using secondary data from annual reports and sustainability reports. A sample of 97 and 101 companies were selected using the purposive sampling method. The results of this study are (1) the size of the board of commissioners has an effect on water disclosure and energy disclosure; (2) The education level of the board of commissioners has no effect on water disclosure and energy disclosure; (3) Business ethics has an effect on water disclosure and energy disclosure; (4) The characteristics of water and energy sensitive companies have an effect on water disclosure and energy disclosure.