Pengaruh Ownership Concentration, Firm Size, dan Komisaris Independen terhadap Water Disclosure pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Abstract

This study aims to determine the effect of ownership concentration, firm size, and independent commissioners on water disclosure in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2021-2023. The population in this study are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange totaling 47 companies. The research sample was 93 observations using purposive sampling technique. Data analysis method with multiple linear regression. The results of this study indicate that, the ownership concentration variable has no effect on water disclosure, the firm size variable has a significant positive effect on water disclosure, and the independent commissioner variable has no effect on water disclosure.