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

Assets: Jurnal Akuntansi dan Pendidikan

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Field Value
 
Title The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies
 
Creator Hartomo, Octavianus Digdo
Hutomo, Santanando Hermanto Pranatio
 
Subject Akuntansi
Anti-Corruption disclosure; Ownership structure; Board of commissioners; Diversification; Pengungkapan anti korupsi; Struktur kepemilikan; Dewan komisaris; Diversifikasi
 
Description ABSTRACTAnti-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.ABSTRAKPengungkapan 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.
 
Publisher Universitas PGRI Madiun
 
Contributor
 
Date 2020-10-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.unipma.ac.id/index.php/assets/article/view/5660
10.25273/jap.v9i2.5660
 
Source Assets: Jurnal Akuntansi dan Pendidikan; Vol 9, No 2 (2020); 121-130
2477-4995
2302-6251
 
Language eng
 
Relation http://e-journal.unipma.ac.id/index.php/assets/article/view/5660/2979
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5660/723
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5660/724
 
Rights Copyright (c) 2020 Octavianus Digdo Hartomo, Santanando Hermanto Pranatio Hutomo
http://creativecommons.org/licenses/by-sa/4.0
 

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