PENGARUH KARAKTERISTIK PERUSAHAAN DAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN ANTI KORUPSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-01 DOI:10.33395/owner.v7i4.1638

Sinta Yulia Permatasari, Andri Prastiwi

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Abstract

The anti-corruption program is the company's initial defense strategy against corruption. Therefore, the disclosure and transparency of these programs is a commitment in illuminating corruption and improving the ethical behavior of management, employees, partners, agents and other related parties of the company. This study aims to analyze the effect of company characteristics and the board of commissioners on corporate anti-corruption disclosures. The research objects are manufacturing sector companies listed on the IDX in 2020 and 2021. The sampling method is purposive sampling with a sample of 100 companies. Data collection uses research instruments, data analysis is quantitative/statistical in nature with the aim of testing the established hypotheses. Methods of data analysis using SPSS version 25.0. This study found that company size, company age, net profit margin, and board of commissioners have a positive effect on anti-corruption disclosure. Keywords: Anti-corruption Disclosure, Company Characteristics, Board of Commissioners, Manufacturing Companies

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该公司及其董事会的特征对印尼证券交易所上市制造公司的反腐败披露的影响

反腐计划是该公司针对腐败的初步防御策略。因此，这些项目的披露和透明是一种承诺，旨在揭露腐败，改善公司管理层、员工、合作伙伴、代理商和其他关联方的道德行为。本研究旨在分析公司特征和董事会对公司反腐败信息披露的影响。研究对象是2020年和2021年在IDX上市的制造业企业。抽样方法为目的抽样，以100家公司为样本。数据收集使用研究工具，数据分析本质上是定量的/统计的，目的是检验既定的假设。数据分析方法采用SPSS 25.0版。本研究发现，公司规模、公司年龄、净利润率和董事会对反腐败信息披露有正向影响。关键词:反腐败信息披露;公司特征;董事会

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