Pengaruh Firm Size, Political Connection, Gender Diversity, Profitability, dan Leverage terhadap Water Disclosure pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022

Abstract

This study aims to determine the effect of firm size, political connection, gender diversity, profitability, and leverage on water disclosure in mining sector companies listed on the Indonesia Stock Exchange for the 2021-2022 period. The research sample was 47 mining companies, using purposive sampling technique. Data analysis method with multiple linear regression. The results of this study indicate that, the firm size variable has no effect on water disclosure, the political connection variable has a positive and significant effect on water disclosure, the gender diversity variable has no effect on water disclosure, the profitability variable has no effect on water disclosure, and the leverage variable has a negative and significant effect on water disclosure. Simultaneously, firm size, political connection, gender diversity, profitability, and leverage variables affect water disclosure.