Anteseden Pengungkapan Kebijakan Anti Korupsi Perusahaan di Bursa Efek Indonesia

Octavianus Digdo Hartomo

Abstract


Corruption is still a serious problem in Indonesia. Anti-corruption disclosure is an important aspect that shows the company's commitment to prevent, monitor and eradicate corruption. This study aims to determine the level of anti-corruption disclosure in Indonesian listed company and examine the antecedent factors influencing it. The antecedents factors are audit quality, governance committee, industry risk, commissioners who have political affiliation and business diversification. Data obtained from the company's annual report listed on Indonesia Stock Exchange from 2013 to 2017. The sampling method using purposive sampling with a final sample of 1058 companies. Analysis using multiple linear regression. The results show that the level of anti-corruption policy disclosure in Indonesia is still low with an average disclosure of 4.5%  Audit quality, governance committee, industrial risk, and politically affiliated commissioners are proven to be antecedents of anti-corruption disclosure, while the company diversification variable have no effect on anti-corruption disclosures

Keywords : Anti Corruption Disclosure; Audit Quality, Governance Committee, Industrial Risk

 

Abstrak

Korupsi masih merupakan masalah serius di Indonesia. Pengungkapan anti korupsi merupakan aspek penting yang menunjukkan komitmen perusahaan untuk mencegah, memantau, dan memberantas korupsi. Kajian ini bertujuan mengetahui tingkat pengungkapan anti korupsi di Indonesia dan menguji anteseden yang mempengaruhinya, yaitu .kualitas audit, komite tata kelola, risiko industri, komisaris yang memiliki afiliasi politik dan diversifikasi bisnis. Data diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2013 hingga 2017. Metode pengambilan sampel menggunakan purposive sampling dengan sampel final sebanyak 1058 perusahaan. Analisis menggunakan regresi linier berganda. Hasil kajian menunjukkan bahwa tingkat pengungkapan kebijakan anti korupsi di Indonesia masih rendah dengan rata rata pengungkapan 4,5 %/  Kualitas audit, komite tata kelola, risiko industri, dan komisaris yang berafiliasi secara politik terbukti merupakan anteseden pengungkapan anti korupsi, sedangkan variabel diversifikasi perusahaan tidak terbukti berpengaruh terhadap pengungkapan anti korupsi.

Kata kunci : Pengungkapan Anti Korupsi, Kualitas Audit, Komite Tata Kelola, Risiko Industri

 


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DOI: http://dx.doi.org/10.33603/jka.v3i2.2919

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