The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies

Authors

  • Octavianus Digdo Hartomo Soegijapranata Catholic University
  • Santanando Hermanto Pranatio Hutomo Soegijapranata Catholic University

DOI:

https://doi.org/10.25273/jap.v9i2.5660

Keywords:

Anti-Corruption disclosure, Ownership structure, Board of commissioners, Diversification, Pengungkapan anti korupsi, Struktur kepemilikan, Dewan komisaris, Diversifikasi

Abstract

ABSTRACT

Anti-corruption disclosures reflect the company's commitment to prevent and combat corruption. This study examines the impact of managerial ownership, block holder ownership, government ownership, diversification, board independence, the board of commissioners' size, and diversification on anti-corruption disclosures. The object of this research is IDX listed companies from 2013 to 2017. Data obtained from the company's annual report  Data analysis is multiple linear regression. The results showed that the managerial ownership, government ownership, board independence, and board size positively affected anti-corruption disclosures, block holders ownership had a negative effect, and diversification positively affected anti-corruption disclosures.

ABSTRAK

Pengungkapan anti-korupsi menunjukkan komitmen perusahaan untuk mencegah dan memberantas korupsi. Penelitian ini menguji dampak kepemilikan manajerial, kepemilikan pemegang blok, kepemilikan pemerintah, diversifikasi, independensi dewan komisaris, dan ukuran dewan komisaris terhadap pengungkapan anti korupsi. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013 -2017. Data diperoleh dari laporan tahunan perusahaan  Analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa struktur kepemilikan manajerial, struktur kepemilikan pemerintah, independensi dewan komisaris dan ukuran dewan komisaris berpengaruh positif terhadap pengungkapan anti korupsi, sedangkan struktur kepemilikan blockholder berpengaruh negatif dan diversifikasi berpengaruh positif pada pengungkapan anti korupsi.

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Author Biography

Octavianus Digdo Hartomo, Soegijapranata Catholic University

Accounting Department

References

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Published

2020-10-29

Issue

Vol. 9 No. 2 (2020)

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Articles

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