The EFFECT OF GOOD CORPORATE GOVERNANCE ON DISCLOSURE OF ANTI-CORRUPTION POLICY IN STATE-OWNED BUSINESS ENTITIES

Authors

DOI:

https://doi.org/10.31686/ijier.vol9.iss9.3363

Keywords:

good corporate governance, anti-corruption disclosure, state-owned business entities, open sources

Abstract

This study analyzes the effect of Good Corporate Governance (GCG) and company characteristics on the tendency to disclose anti-corruption policies in Indonesian companies. This study aims to re-examine the factors that influence the tendency of companies to disclose anti-corruption policies in the context of companies that exist in Indonesia and are listed on the Indonesia Stock Exchange (IDX). The influence of good corporate governance itself is described through the proxies of good corporate governance, namely institutional ownership, audit committees and independent commissioners as benchmarks in this study.

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Author Biographies

Viona Yelitasari, University of Lampung

Faculty of economics and Business

Einde Evana, University of Lampung

Faculty of economics and Business

Rindu Rika Gamayuni, University of Lampung

Faculty of economics and Business

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Published

01-09-2021

How to Cite

Yelitasari, V., Evana, E. ., & Gamayuni, R. R. (2021). The EFFECT OF GOOD CORPORATE GOVERNANCE ON DISCLOSURE OF ANTI-CORRUPTION POLICY IN STATE-OWNED BUSINESS ENTITIES. International Journal for Innovation Education and Research, 9(9), 683–689. https://doi.org/10.31686/ijier.vol9.iss9.3363