{"title":"揭露反腐败行为是否具有企业和行业特征?","authors":"None Ristiana Widianing Tyas, Isna Putri Rahmawati","doi":"10.25105/mraai.v23i2.14076","DOIUrl":null,"url":null,"abstract":"This study aims to determine the influence of company size, industry type, and international operation on anti-corruption disclosures in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling method is used to determine the sample in this study. This study has 170 observations with 85 companies. The content analysis method extracts the anti-corruption information in the sustainability report and annual reports. This study uses 12 checklist items from GRI 205 to measure the extent of anti-corruption disclosure. The analytical method used in this study is multiple linear regression. The results of this study indicate that company size and industry type have a positive and significant effect on anti-corruption disclosures. Meanwhile, international operations do not affect anti-corruption disclosures.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"173 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENTINGKAH KARAKTERISTIK PERUSAHAAN DAN TIPE INDUSTRI PADA PENGUNGKAPAN ANTI KORUPSI?\",\"authors\":\"None Ristiana Widianing Tyas, Isna Putri Rahmawati\",\"doi\":\"10.25105/mraai.v23i2.14076\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the influence of company size, industry type, and international operation on anti-corruption disclosures in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling method is used to determine the sample in this study. This study has 170 observations with 85 companies. The content analysis method extracts the anti-corruption information in the sustainability report and annual reports. This study uses 12 checklist items from GRI 205 to measure the extent of anti-corruption disclosure. The analytical method used in this study is multiple linear regression. The results of this study indicate that company size and industry type have a positive and significant effect on anti-corruption disclosures. Meanwhile, international operations do not affect anti-corruption disclosures.\",\"PeriodicalId\":32149,\"journal\":{\"name\":\"Media Riset Akuntansi Auditing Informasi\",\"volume\":\"173 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Media Riset Akuntansi Auditing Informasi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25105/mraai.v23i2.14076\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Media Riset Akuntansi Auditing Informasi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25105/mraai.v23i2.14076","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
PENTINGKAH KARAKTERISTIK PERUSAHAAN DAN TIPE INDUSTRI PADA PENGUNGKAPAN ANTI KORUPSI?
This study aims to determine the influence of company size, industry type, and international operation on anti-corruption disclosures in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling method is used to determine the sample in this study. This study has 170 observations with 85 companies. The content analysis method extracts the anti-corruption information in the sustainability report and annual reports. This study uses 12 checklist items from GRI 205 to measure the extent of anti-corruption disclosure. The analytical method used in this study is multiple linear regression. The results of this study indicate that company size and industry type have a positive and significant effect on anti-corruption disclosures. Meanwhile, international operations do not affect anti-corruption disclosures.
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