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

Miftahul Jannah; Desi Adhariani

doi:10.2991/assehr.k.210531.053

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

Miftahul Jannah, Desi Adhariani

Department of Accounting

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

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.

Original language	English
Title of host publication	Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)
DOIs	https://doi.org/10.2991/assehr.k.210531.053
Publication status	Published - 31 May 2021
Event	Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019) - Jakarta, Indonesia Duration: 13 Aug 2019 → 15 Aug 2019

Conference

Conference	Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)
Period	13/08/19 → 15/08/19

Keywords

Political Connection
Executive Gender
Anti-Corruption
Legitimacy Theory

Access to Document

10.2991/assehr.k.210531.053

Cite this

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title = "Determinants of Anti-Corruption Disclosure in State-Owned Enterprise in Indonesia",

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.",

keywords = "Political Connection, Executive Gender, Anti-Corruption, Legitimacy Theory",

author = "Miftahul Jannah and Desi Adhariani",

year = "2021",

month = may,

day = "31",

doi = "10.2991/assehr.k.210531.053",

language = "English",

booktitle = "Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)",

note = "Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019) ; Conference date: 13-08-2019 Through 15-08-2019",

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Jannah, M & Adhariani, D 2021, Determinants of Anti-Corruption Disclosure in State-Owned Enterprise in Indonesia. in Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019). Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019), 13/08/19. https://doi.org/10.2991/assehr.k.210531.053

TY - GEN

T1 - Determinants of Anti-Corruption Disclosure in State-Owned Enterprise in Indonesia

AU - Jannah, Miftahul

AU - Adhariani, Desi

PY - 2021/5/31

Y1 - 2021/5/31

N2 - 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.

AB - 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.

KW - Political Connection

KW - Executive Gender

KW - Anti-Corruption

KW - Legitimacy Theory

UR - https://www.atlantis-press.com/article/125957145

U2 - 10.2991/assehr.k.210531.053

DO - 10.2991/assehr.k.210531.053

M3 - Conference contribution

BT - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)

T2 - Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)

Y2 - 13 August 2019 through 15 August 2019

ER -

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

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Keywords

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