Proceedings of the 20th International Symposium on Management (INSYMA 2023)

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The Power of Outside Monitors and Owners on Disclosure of Business Ethics: An Empirical Study

Authors
Savira Anisya Putri1, Riesanti Edie Wijaya1, *
1Universitas Surabaya, Surabaya, Indonesia
*Corresponding author. Email: riesanti@staff.ubaya.ac.id
Corresponding Author
Riesanti Edie Wijaya
Available Online 30 September 2023.
DOI
10.2991/978-94-6463-244-6_15How to use a DOI?
Keywords
Business Ethics Disclosure; Ownership Concentration; Board Independence; Government Ownership; Board Gender Diversity; Directors Managerial
Abstract

This study aims to determine the understanding of the effect of the characteristics of corporate governance and business ethics disclosure. In addition, this study can provide a broad overview of business ethics disclosure in manufacturing companies in Indonesia. The object of this research is manufacturing sector companies listed on the Indonesia Stock Exchange for 2017–2019. This research used a positivism paradigm with a causal study because it aims to explain the effect of corporate governance on the disclosure of business ethics. Hypothesis testing in this study used Generalized Least Square analysis with the REM method. The results of statistical tests using the REM method show that the characteristics of governance on disclosure of business ethics, namely the concentration of ownership and government ownership, have a positive and significant effect on the extent of disclosure of business ethics in the company. Meanwhile, board gender diversity and board independence have no effect on the disclosure of business ethics, and managerial ownership has a statistically negative and significant effect on the extent of disclosure of business ethics.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 20th International Symposium on Management (INSYMA 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
30 September 2023
ISBN
10.2991/978-94-6463-244-6_15
ISSN
2352-5428
DOI
10.2991/978-94-6463-244-6_15How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Savira Anisya Putri
AU  - Riesanti Edie Wijaya
PY  - 2023
DA  - 2023/09/30
TI  - The Power of Outside Monitors and Owners on Disclosure of Business Ethics: An Empirical Study
BT  - Proceedings of the 20th International Symposium on Management (INSYMA 2023)
PB  - Atlantis Press
SP  - 80
EP  - 85
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-244-6_15
DO  - 10.2991/978-94-6463-244-6_15
ID  - Putri2023
ER  -