Determinants of Anti-Corruption Disclosure in State-Owned Enterprise in Indonesia
- 10.2991/assehr.k.210531.053How to use a DOI?
- Political Connection, Executive Gender, Anti-Corruption, Legitimacy Theory
Corruption within corporations has become an important issue in academic and public debate. This study examines the impact of political connections and the gender of executives on anti-corruption disclosures (ACD). Using a sample of 29 state-owned enterprises (SOEs) listed on the BEI (Indonesia Stock Exchange) from 2015 to 2017, we ran a multiple regression analysis that shows political connections negatively affect ACD. The findings also show that executive gender, specifically having women on the boards of SOEs in Indonesia, does not affect the impact of political connections on ACD. This research makes an important contribution to the literature by developing and empirically testing the study of anti-corruption disclosure within legitimacy theory.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Miftahul Jannah AU - Desi Adhariani PY - 2021 DA - 2021/05/31 TI - Determinants of Anti-Corruption Disclosure in State-Owned Enterprise in Indonesia BT - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019) PB - Atlantis Press SP - 412 EP - 417 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210531.053 DO - 10.2991/assehr.k.210531.053 ID - Jannah2021 ER -