{"title":"PENTINGKAH KARAKTERISTIK PERUSAHAAN DAN TIPE INDUSTRI PADA PENGUNGKAPAN ANTI KORUPSI?","authors":"None Ristiana Widianing Tyas, Isna Putri Rahmawati","doi":"10.25105/mraai.v23i2.14076","DOIUrl":null,"url":null,"abstract":"This study aims to determine the influence of company size, industry type, and international operation on anti-corruption disclosures in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling method is used to determine the sample in this study. This study has 170 observations with 85 companies. The content analysis method extracts the anti-corruption information in the sustainability report and annual reports. This study uses 12 checklist items from GRI 205 to measure the extent of anti-corruption disclosure. The analytical method used in this study is multiple linear regression. The results of this study indicate that company size and industry type have a positive and significant effect on anti-corruption disclosures. Meanwhile, international operations do not affect anti-corruption disclosures.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"173 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Media Riset Akuntansi Auditing Informasi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25105/mraai.v23i2.14076","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study aims to determine the influence of company size, industry type, and international operation on anti-corruption disclosures in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling method is used to determine the sample in this study. This study has 170 observations with 85 companies. The content analysis method extracts the anti-corruption information in the sustainability report and annual reports. This study uses 12 checklist items from GRI 205 to measure the extent of anti-corruption disclosure. The analytical method used in this study is multiple linear regression. The results of this study indicate that company size and industry type have a positive and significant effect on anti-corruption disclosures. Meanwhile, international operations do not affect anti-corruption disclosures.
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