Determinan Pengungkapan Kebijakan Anti Korupsi

  • Hilda Azalia David Mulyono Departemen Akuntansi Universitas Diponegoro, Indonesia
  • Surya Raharja Departemen Akuntansi Universitas Diponegoro, Indonesia

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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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: 11 june 2023. doi: https://doi.org/10.24843/EJA.2023.v33.i02.p16.
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