Anti Corruption Disclosure dan Good Corporate Governance Era New Normal di Asia Tenggara
Abstract
This study aims to determine and analyze the effect of good corporate governance with and without being moderated by Audit Quality on Anti-Corruption Disclosure. This research is expected to be a breakthrough and new benefits for the community to find out what factors from corporate governance proxies affect Anti-Corruption Practices Disclosure. The research subjects used in this study are publicly listed companies in Southeast Asian countries, including: Indonesia and Malaysia. While the objects in this study are the Annual Report and Financial Statements for the period 2018-2020 which are published on the Stock Exchanges website of the landmark Asian country. The results of this study state that: (i) In Indonesia: Independent Commissioners and Transparency BOC have a significant effect on Anti Corruption Disclosure in Indonesia, but for the Audit Committee it does not have a significant effect on Anti Corruption Disclosure. In addition, the role of Audit Quality as a moderating variable strengthens the relationship between the Independent Commissioners and the Transparency of the BOC on Anti Corruption Disclosure in Indonesia, but Audit Quality does not play a moderating role between the Audit Committee on Anti Corruption Disclosure in Indonesia. (ii) While in Malaysia, the results of this research state that the Independent Commissioners and the Audit Committee have a significant effect on Anti Corruption Disclosure, but for Transparency BOC does not have a significant effect on Anti Corruption Disclosure. In addition, the role of Audit Quality as a moderating variable strengthens the relationship between the Independent Commissioners and the Audit Committee on Anti Corruption Disclosure in Indonesia, but Audit Quality does not play a moderating role between BOC Transparency and Anti Corruption Disclosure. These two countries represent a country that is part of the Southeast Asian region. The limitation of the study is that the research period was conducted only from 2018-2020 and the population is publicly listed companies in Indonesia and Malaysia. Suggestions for further research to add several independent variables related to the anti-corruption disclosure variable and the countries studied in this study should be added, not only Indonesia and Malaysia.Keywords: Independent Commissioners, Audit Committee, Transparency of BOC, Audit Quality, Anti Corruption Disclosure
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Effendi, M. A. (2018). The Power of Good Corporate Governance: Teori dan Implementasi Jilid 2. Jakarta: Salemba Empat.
Hartomo, O. D., & Silvia, B. M. (2019). Anteseden Pengungkapan Kebijakan Anti Korupsi Perusahaan Di Bursa Efek Indonesia. Jurnal Kajian AKuntansi, 3 (2), 196-209.
Hartomo, O.D. & Hutomo, S.H.P (2020). The Ownership Structure, Boar of Directors, Diversification, and Disclosure of Anti-Corruption Policy. ASSETS_urnal Akuntansi\ dan Pendidikan, Vol. 9 No. 2, pp. 121-130. p-ISSN: 2302-6251.e-ISSN: 2477-4995. http://doi.org/10.25273/jap.v9i2.5660
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Oktavila, & NR, E. (2019). PENGARUH KAPITALISASI PASAR DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Jurnal Eksplorasi Akuntansi, 1(2), 1184-1199.
Omar, M. B., & Kising'u, T. (2018). Effect of Anti Corruption Strategies on Economic Development in Somalia. The Strategic Business & Change Journal of Management, 5(1), 473-495.
Rusli, Y. M., Nainggolan, P., & Pangestu, J. C. (2020). Pengaruh Independent Board of Commissioners, Institutional Ownership, and Audit Committee terhadap Firm Value. Journal of Business & Applied Management, 13(1), 049-066.
Tirtasari, I. D., & Hartomo, O. D. (2019). Pengaruh GCG Dan Karakteristik Perusahaan Terhadap Kecenderungan Mengungkapkan Kebijakan Anti Korupsi. Jurnal Akuntasi Bisnis, 17(2), 131-149. doi: https://doi.org/10.24167/jab.v17i2.2337
Utami, S. W. (2019). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, 12(1), 160-170. doi:10.22441/profita.2019.v12.01.011
Widyastari, N. W., & Sari, M. R. (2018). Pengaruh Ukuran Perusahaan, Proporsi Dewan Komisaris Independen, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 22(3), 1826-1856. Doi :https://doi.org/10.24843/EJA.2018.v22.i03.p07
Published
2022-11-25
How to Cite
RUSLI, Yohanes Mardinata.
Anti Corruption Disclosure dan Good Corporate Governance Era New Normal di Asia Tenggara.
JURNAL ADMINISTRASI KANTOR, [S.l.], v. 10, n. 1, p. 61-78, nov. 2022.
ISSN 2527-9769.
Available at: <https://460290.0x60nl4us.asia/index.php/JAK/article/view/2007>. Date accessed: 28 nov. 2024.
doi: https://doi.org/10.51211/jak.v10i1.2007.
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Articles
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