Open AccessEFFECT OF GOOD CORPORATE GOVERNANCE ON DISCLOSURE OF ANTI-CORRUPTION POLICY IN STATE-OWNED BUSINESS ENTITIES
Author(s) -
Viona Yelitasari,
Einde Evana,
Rindu Rika Gamayuni
Publication year - 2021
Publication title -
deleted journal
Language(s) - English
Resource type - Journals
ISSN - 2411-2933
DOI - 10.31686/ijier.vol9.iss9.3363
Subject(s) - stock exchange , indonesian , accounting , corporate governance , business , language change , audit committee , audit , context (archaeology) , good governance , finance , art , paleontology , linguistics , philosophy , literature , biology
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.