TIRTASARI, IRENE DYAH AYU and HARTOMO, OCTAVIANUS DIGDO Pengaruh GCG Dan Karakteristik Perusahaan Terhadap Kecenderungan Mengungkapkan Kebijakan Anti Korupsi. Jurnal Akuntansi dan Bisnis. ISSN 1412-775X
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Abstract
Corruption is still a serious problem in Indonesia. Based on Transparency International website, in 2017 was ranked 96 of corruption out of 180 countries in the world. This low score indicates that the level of corruption in Indonesia is still high. The objective of the study is to test and analyze the influences of good corporate governance (GCG) and firm characteristic towards the tendency to disclose anti-corruption policies in the company. Corporate Governance is reflected by four variables : board independence, audit committee competence, institutional ownership, and gender diversity on BoC. While company characteristics consist of company size and industry risk. Samples are collected from listed companies in BEI (Bursa Efek Indonesia) from 2013 to 2017. Sampling method used in this study was purposive sampling. A total sample of 1619 companies were used in analysis. This study used logistic regression analysis to examine independent variables on dependen variable. Results from this study showed that independent board member, and company size were significant and have a positive affect on anti corruption disclosure. Audit committee competencies and institutional ownership not significant to anti corruption disclosure. While industry risk was significant and negative affectt on anti corruption disclosure
| Item Type: | Article |
|---|---|
| Subjects: | 600 Technology (Applied sciences) > 650 Management > 657 Accounting |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| Depositing User: | Mrs Rikarda Ratih |
| Date Deposited: | 06 Mar 2020 10:15 |
| Last Modified: | 06 Mar 2020 10:15 |
| URI: | http://repository.unika.ac.id/id/eprint/21131 |
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