Determinants of Anti-Corruption Disclosure in State-Owned Enterprise in Indonesia

DOI

10.2991/assehr.k.210531.053How to use a DOI?

Keywords

Political Connection, Executive Gender, Anti-Corruption, Legitimacy Theory

Abstract

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.

Copyright

© 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/).

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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  -