Authors:

Hilda Azalia David Mulyono, Surya Raharja

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”

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://jurnal.harianregional.com/akuntansi/id-94818. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2023.v33.i02.p16.

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Issue

Vol 33 No 2 (2023)

Section

Articles

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