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

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 diversif...

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Autores principales:	Octavianus Digdo Hartomo, Santanando Hermanto Pranatio Hutomo
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2020
Materias:	anti-corruption disclosure ownership structure board of commissioners diversification pengungkapan anti korupsi struktur kepemilikan dewan komisaris diversifikasi Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/b45101c06152410dbe423d89c85cd7c4
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spelling	oai:doaj.org-article:b45101c06152410dbe423d89c85cd7c42021-12-02T12:05:16ZThe Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies2302-62512477-499510.25273/jap.v9i2.5660https://doaj.org/article/b45101c06152410dbe423d89c85cd7c42020-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/5660https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT 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.Octavianus Digdo HartomoSantanando Hermanto Pranatio HutomoUniversitas PGRI Madiunarticleanti-corruption disclosureownership structureboard of commissionersdiversificationpengungkapan anti korupsistruktur kepemilikandewan komisarisdiversifikasiEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 9, Iss 2, Pp 121-130 (2020)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	anti-corruption disclosure ownership structure board of commissioners diversification pengungkapan anti korupsi struktur kepemilikan dewan komisaris diversifikasi Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	anti-corruption disclosure ownership structure board of commissioners diversification pengungkapan anti korupsi struktur kepemilikan dewan komisaris diversifikasi Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Octavianus Digdo Hartomo Santanando Hermanto Pranatio Hutomo The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies
description	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.
format	article
author	Octavianus Digdo Hartomo Santanando Hermanto Pranatio Hutomo
author_facet	Octavianus Digdo Hartomo Santanando Hermanto Pranatio Hutomo
author_sort	Octavianus Digdo Hartomo
title	The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies
title_short	The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies
title_full	The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies
title_fullStr	The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies
title_full_unstemmed	The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies
title_sort	ownership structure, board of directors, diversification, and disclosure of anti-corruption policies
publisher	Universitas PGRI Madiun
publishDate	2020
url	https://doaj.org/article/b45101c06152410dbe423d89c85cd7c4
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The Ownership Structure, Board of Directors, Diversification, and Disclosure of Anti-Corruption Policies

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