Influence of Political Connection and Corporate Culture on Water Disclosure in Indonesia
This study aims to examine the influence of political connection and corporate culture on water disclosure in Indonesia. The study was conducted by using industrial type, the age of the company, and proper as a control variable. The object of study was Miscellaneous Industry, Basic Industry, Customer Goods Industry, Agriculture and Mining sector companies registered in Indonesia Stock Exchange 2018. The sample consisted of 198 annual reports. The analysis of this study used multiple regressions with purposive sampling. The finding showed that political connection and corporate culture reveals positive effect corporate water disclosure. Proper variable effects on corporate water disclosure whereas industrial type and the age of company have no effect on water disclosure. The result of this research can provide a reference for the government in the preparation of water disclosure policies by public companies in Indonesia. This is related to sustainability accounting standard in Indonesia in 2020.