How Does Big Data Analytics Moderate Water Accounting Disclosure in Indonesia?
Abstract
The study aimed to examine the influence of the existence of sustainability committees and institutional ownership on water accounting disclosures, with Big Data Analytics (BDA) as the moderation variable. The population in this study includes companies listed on the IDX for the 2023–2025 period. Using purposive sampling, a total of 116 companies were obtained as samples. The findings of the data analysis show that the existence of a sustainability committee increases water accounting disclosures. In contrast, institutional ownership tends to reduce the disclosure of a company's water accounting. Meanwhile, the BDA does not significantly moderate the relationship between sustainability committees or institutional ownership to water accounting disclosures
Keyword: Committee; Ownership; Big Data Analytics, Disclosure
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