Water Disclosure : Peran Moderasi CSR dalam Hubungan Struktur Kepemilikan dan Leverage
DOI:
https://doi.org/10.56456/fgg4qf94Keywords:
Kepemilikan Asing, Kepemilikan Institusioanl, Kepemilikan Manajerial, CSR, Water Disclosure, LeverageAbstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh leverage, kepemilikan asing, kepemilikan manajerial, kepemilikan institusional terhadap water disclosure pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023, baik dengan dimoderasi oleh CSR maupun tanpa moderasi CSR. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder, analisis data yang dilakukan adalah uji deskriptif, uji asumsi klasik, uji regresi berganda dan uji hipotesis dengan alat bantu SPSS 27. Adapun hasil penelitian menjelaskan bahwa 1) Leverage dan kepemilikan manajerial tidak berpengaruh positif dan signifikan terhadap water disclosure pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023, 2) Kepemilikan asing, dan kepemilikan institusional berpengaruh positif dan signifikan terhadap water disclosure pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023, 3) Leverage tidak berpengaruh positif dan signifikan terhadap water disclosure dengan moderasi CSR pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023, dan 4) Kepemilikan asing, Kepemilikan manajerial serta kepemilikan institusional berpengaruh positif dan signifikan terhadap water disclosure dengan moderasi CSR pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023.
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