PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN KEBIJAKAN ANTI KORUPSI

Abstract

This research aimed to find out the effect of Corporate Governance which was referred to as three variables, namely Commissioner Board Independence, Independent Audit Committee, Institutional Ownership, and companies’ characteristic which was referred to as firm size; on the disclosure of anti- corruption policy. Moreover, the data were secondary in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. The population was 30 manufacturing companies. Additionally, the data analysis technique used multiple linear regression. The result showed that (a) Commissioner Board Independence had a positive effect on the disclosure of anti-corruption policy, (b) Independent Audit Committee had a negative effect on the disclosure of anti-corruption policy, (c) institutional ownership did not affect the disclosure of anti-corruption policy, and (d) firm size had a positive effect on the disclosure of anti-corruption policy.