Pengaruh Media Exposure, Leverage, Ukuran Perusahaan, Budaya Perusahaan, dan Biaya Lingkungan terhadap Water Disclosure pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Pada Tahun 2019-2021

Abstract

This study aims to determine the influence of media exposure, leverage, firm size, corporate culture, and environmental costs on water disclosure in mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2021. This study uses secondary data in the form of annual reports and sustainability reports obtained from the Indonesia Stock Exchange website (www.idx.co.id). This type of research is causal research. The sampling method used in this study was purposive sampling method so that 16 companies passed the criteria with 48 observations. This research uses Eviews 10 software. The results of this study prove that media exposure has no effect on water disclosure, leverage has a negative effect on water disclosure, firm size has a positive effect on water disclosure, corporate culture and environmental costs have no effect on water disclosure.