Determinan Pengungkapan Kebijakan Anti Korupsi
Abstract
Various efforts have been made to prevent and suppress corruption. One of these efforts is by implementing an anti-corruption policy mechanism. The purpose of this study is to re-examine the factors that are thought to influence the disclosure of anti-corruption policies. These variables are the existence of a governance committee, type of industry and company size. The population is public companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021, with a total sample of 2,230 observation data. The research method is quantitative. The analysis used is PLS-SEM. The results of the study show that statistical tests show that the existence of a governance committee, type of industry, and company size have a positive influence on disclosing anti-corruption policies.
Keywords: Corruption; Disclosure Of Anti-Corruption; Corporate Governance; Company Characteristics
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References
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Nguyen, T. D. (2020). Does firm growth increase corruption? Evidence from an instrumental variable approach. Small Business Economics, 55(1), 237–256. https://doi.org/10.1007/s11187-019-00160-x
Odriozola, M. A., & Etxeberria, I. Á. (2021). Determinants of corporate anti-corruption disclosure: The case of the emerging economics. Sustainability (Switzerland), 13(6). https://doi.org/10.3390/su13063462
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Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612. https://doi.org/10.1016/0361-3682(92)90015-K
Vale, J., & Branco, M. C. (2019). Anti-corruption reporting in emerging country multinationals. Journal of Financial Crime, 26(3), 861–873. https://doi.org/10.1108/JFC-10-2018-0114
BPS. (2021). Indeks Perilaku Anti Korupsi (IPAK) Indonesia 2021 Meningkat Dibandingkan IPAK 2020. Retrieved from https://www.bps.go.id/pressrelease/2021/06/15/1847/indeks-perilaku-anti-korupsi--ipak--indonesia-2021-meningkat-dibandingkan-ipak-2020.html
Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, 32(7–8), 639–647. https://doi.org/10.1016/j.aos.2006.09.009
Deegan, C., Rankin, M., & Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory. In Accounting, Auditing & Accountability Journal (Vol. 15). https://doi.org/10.1108/09513570210435861
Dye, R. A., & Sridhar, S. S. (1995). Industry-Wide Disclosure Dynamics. Journal of Accounting Research, 33(1), 157. https://doi.org/10.2307/2491297
Etxeberria, I. A., & Odriozola, M. A. (2018). The social reputation of European companies: Does anti-corruption disclosure affect stakeholders’ perceptions? Corporate Social Responsibility and Environmental Management, 25(5), 713–721. https://doi.org/10.1002/csr.1488
Faisal, F., Andiningtyas, E. D., Achmad, T., Haryanto, H., & Meiranto, W. (2018). The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies. Corporate Social Responsibility and Environmental Management, 25(6), 1397–1406. https://doi.org/10.1002/csr.1660
Faisal, F., Joseph, C., Saputri, A., & Prastiwi, A. (2021). The content and determinants of CSR anti-corruption disclosure: the case of public-listed companies in Indonesia. Journal of Financial Crime. https://doi.org/10.1108/JFC-07-2021-0155
Ghozali, I. (2008). Pemodelan Persamaan Struktural, Metode Alternatif dengan Partial Least Square. Semarang: Universitas Diponegoro.
Ghozali, I., & Latan, H. (2015). Partial Least Squares Konsep, Teknik, dan Aplikasi Menggunakan Program SmartPLS 3.0 Untuk Penelitian Empiris. Semarang: Universitas Diponegoro.
Hackston, D., & Milne, Markus, J. (1996). Some Determinants of Social and Environmental Disclosuresin New Zealand Companies. Accounting, Auditing & Accountability Journal, 9(1), 77–108.
Hadjoh, R. A., & Sukartha, I. M. (2013). Pengaruh Ukuran Perusahaan, Kinerja Keuangan Dan Eksposur Media Pada Pengungkapan Informasi Lingkungan. E-Jurnal Akuntansi, 4(1), 1–18.
Hartomo, O. D., & Silvia, B. M. (2019). Anteseden Pengungkapan Kebijakan Anti Korupsi Perusahaan di Bursa Efek Indonesia. Jurnal Kajian Akuntansi, 3(2), 196. https://doi.org/10.33603/jka.v3i2.2919
Joseph, C., Gunawan, J., Madi, N., Janggu, T., Rahmat, M., & Mohamed, N. (2019). Realising sustainable development goals via online integrity framework disclosure: Evidence from Malaysian and Indonesian local authorities. Journal of Cleaner Production, 215, 112–122. https://doi.org/10.1016/j.jclepro.2019.01.057
Joseph, C., Gunawan, J., Sawani, Y., Rahmat, M., & Avelind Noyem, J. (2016). A comparative study of anti-corruption practice disclosure among Malaysian and Indonesian Corporate Social Responsibility (CSR) best practice companies. Journal of Cleaner Production, 112, 2896–2906. https://doi.org/10.1016/j.jclepro.2015.10.091
Joseph F. Hair, J., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). In International Journal of Research & Method in Education (Vol. 38). https://doi.org/10.1080/1743727x.2015.1005806
KPK. (2019). Graph TPK Berdasarkan Profesi/Jabatan.
KPK. (2022). Mengenal Pengertian Korupsi. Retrieved from https://aclc.kpk.go.id/action-information/lorem-ipsum/20220411-null
KPMG. (2013). No Title. Retrieved from https://assets.kpmg/content/dam/kpmg/pdf/2013/12/corporate-responsibility-reporting-survey-2013.pdf
Lindblom, C. . (1994). “The implications of organizational legitimacy for corporate social performance and disclosure’’’, Critical Perspectives on Accounting Conference, New York, NY.”
Malau, M. (2017). Analisis Tata Kelola Jaminan Eksternal, Karakteristik Perusahaan dan Kebangkrutan Terhadap Laporan Keberlanjutan. Foundamental Management Journal, 2(2), 47–55.
Nasir, A., Ilham, E., & Utara, V. I. (2014). Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Lq45 Yang Terdaftar. Jurnal Ekonomi, Volume 22.
Nguyen, T. D. (2020). Does firm growth increase corruption? Evidence from an instrumental variable approach. Small Business Economics, 55(1), 237–256. https://doi.org/10.1007/s11187-019-00160-x
Odriozola, M. A., & Etxeberria, I. Á. (2021). Determinants of corporate anti-corruption disclosure: The case of the emerging economics. Sustainability (Switzerland), 13(6). https://doi.org/10.3390/su13063462
Rankin, M., Windsor, C., & Wahyuni, D. (2011). An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system: Australian evidence. Accounting, Auditing and Accountability Journal, 24(8), 1037–1070. https://doi.org/10.1108/09513571111184751
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612. https://doi.org/10.1016/0361-3682(92)90015-K
Vale, J., & Branco, M. C. (2019). Anti-corruption reporting in emerging country multinationals. Journal of Financial Crime, 26(3), 861–873. https://doi.org/10.1108/JFC-10-2018-0114
Published
2023-02-26
How to Cite
MULYONO, Hilda Azalia David; RAHARJA, Surya.
Determinan Pengungkapan Kebijakan Anti Korupsi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 2, p. 515-528, feb. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/94818>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i02.p16.
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