Pengaruh Ukuran Perusahaan, Profitabilitas, dan Konsentarsi Kepemilikan terhadap Water Disclosure pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024.

Abstract

This study aims to analyze the influence of firm size, profitability, and ownership concentration on water disclosure. This quantitative study uses a causal associative approach. The research population were 71 mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Of these, 23 companies were excluded due to due to the unavailability of the necessary data. The results indicate that firm size and profitability have no effect on water disclosure, while ownership concentration has a positive and significant effect.