The Effect of Company Characteristics on Anti-Corruption Disclosure in Mining Sector Companies Listed on the Indonesia Stock Exchange
Keywords:
Company Size, Industry Type, International Operations, Anti-Corruption DisclosureAbstract
The purpose of this study is to examine the influence of company size, industry type, and international operations on anti-corruption disclosure in mining sector companies listed on the Indonesia Stock Exchange in 2020 - 2022. The sample of this study was selected using the purposive sampling method. The study looked at 14 companies. This study uses SPSS software version 26 as the calculation tool. Based on this study, the results show that the size of the company, the type of industry, and the international operation have no influence on anti-corruption disclosure. The predictive ability of the three variables on anti-corruption disclosure is 15% while the others are 85%.
References
Asare, E.T., Duho, K.C.T., Agyenim-Boateng, C., Onumah, J.M. & Simpson,
S.N.Y. (2021). Anti-Corruption Disclosure as A Necessary Evil: Impact on Profitability and Stability of Extractive Firms In Africa. Journal of Financial Crime, 28(2), 531-547. https://doi.org/10.1108/JFC-09-2020-0173
Branco, M. C., & Matos, D. (2019). The Fight Against Corruption in Portugal: Evidence from Sustainability Reports. Journal of Financial Crime, 23(1), 132.
Cahaya, F. R., Porter, S. A., Tower, G., & Brown, A. (2012). Indonesia's Low Concern for Labor Issues. Social Responsibility Journal, 8(1), 114-132.
Caroline, H. I., Minarso, B., & Nurcahyono, N. (2023). Determinan Opini Audit Going Concern : Studi Kasus Perusahaan Sektor Industri Barang Konsumsi. Reviu Akuntansi Dan Bisnis Indonesia, 7(1). https://doi.org/10.18196/rabin.v7i1.17082
Christanty, L., Maharani, B., Nugroho, W. S., & Nurcahyono, N. (2023). Accounting Information Systems and Financial Literacy impact on SMEs ’ Performance. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 13(1), 59–69.
Duho, K.C.T., Agyenim-Boateng, C., Asare, E.T. and Onumah, J.M. (2023). Convergence and Determinants of Anti-Corruption Disclosure Among Extractive Firms in Africa. Journal of Financial Crime, 30(4), 908-926.
Ermawati, D., Nurcahyono, N., Sari, D. N., & Fakhruddin, I. (2023). The Dynamic Impact of Intellectual Capital on Firm Value : Evidence from Indonesia. International Conference on Business, Accounting, Banking, and Economics, 1, 246–262. https://doi.org/10.2991/978-94-6463-154-8
Faisal, F., Joseph, C., Saputri, A., & Prastiwi, A. (2021). The Content and Determinants of CSR Anti-Corruption Disclosure: The Case of Public-Listed Companies in Indonesia. Journal of Financial Crime, 29(3), 890-907.
Jaggi, B., Allini, A., Ginesti, G., & Macchioni, R. (2020). Determinants of Corporate Corruption Disclosures: Evidence Based on EU Listed Firms. Meditari Accountancy Research, 29 (1), 21-38.
Sari, T. K., Cahaya, F. R., & Joseph, C. (2021). Coercive Pressures and Anti- Corruption Reporting: The Case of ASEAN Countries. Journal of Business Ethics, 171(3), 495-511.
Tirtasari, I. D. A., & Hartomo, O. D. (2019). Pengaruh GCG dan Karakteristik Perusahaan Terhadap Kecenderungan Mengungkapkan Kebijakan Anti Korupsi. Jurnal Akuntansi Bisnis, 17(2), 131-149.
Vale, J., & Branco, M. C. (2019). Anti-Corruption Reporting in Emerging Country Multinationals. Journal of Financial Crime, 26(3), 861-873.
Undang-Undang Republik Indonesia No. 20 tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah. Diunduh pada tanggal 15 November 2018, dari www.bi.go.id.
Joseph, C., J. Gunawan, Y. Sawani, M. Rahmat, J. A. Noyem, and F. Darus. 2016. A comparative study of anti-corruption practice disclosure among Malaysian and Indonesian Corporate Social Responsibility (CSR) best practice companies. Journal of Cleaner Production, 112: 2896–2906.
Jensen, C. and H. Meckling. 1976. Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Journal of Financial Economics, 3: 305–360.
Faisal, F., Andiningtyas, E. D., Achmad, T., Haryanto, H., & Meiranto, W. (2018). The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies. Corporate Social Responsibility and Environmental Management, 25(6), 1397–1406. https://doi.org/10.1002/csr.1660.
Handayani, J. R., Nurcahyono, N., Saadah, N., & Winarsih. (2023). Hexagon Fraud : Detection of Fraudulent Financial Statement in Indonesia. International Conference on Business, Accounting, Banking, and Economics, 1, 263–276. https://doi.org/10.2991/978-94-6463-154-8
Hartomo, O. D., & Hutomo, S. H. P. (2020). The Ownership Structure, Board Of Directors, Diversification, And Disclosure Of Anti-Corruption Policies. Assets: Jurnal Akuntansi Dan Pendidikan, 9(2), 121. https://doi.org/10.25273/jap.v9i2.5660
Joseph, C., Gunawan, J., Sawani, Y., Rahmat, M., Avelind Noyem, J., & Darus, F. (2016). A Comparative Study Of Anti-Corruption Practice Disclosure Among Malaysian And Indonesian Corporate Social Responsibility (Csr) Best Practice Companies. Journal Of Cleaner Production, 112, 2896–2906. Https://Doi.Org/10.1016/J.Jclepro.2015. 10.091
Mulyono, H. A. D., & Raharja, S. (2023). Determinan Pengungkapan Kebijakan Anti Korupsi. EJurnal Akuntansi, 33(2), 515. https://doi.org/10.24843/eja.2023.v33.i02.p16
Wigrhayani, N. N. S. W., & Sapari. (2019). Pengaruh Tipe Industri, Growth, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu Dan Riset Akuntansi, 8.
Iriene, D.A. dan D. H. Octavianus. 2019. Pengaruh GCG dan Karakteristik Perusahaan Terhadap Kecenderungan Terhadap Mengungkapan Kebijakan anti Korupsi. Jurnal Akuntansi Bisnis. 17(2).
Utami, S. W. (2019). Pengaruh Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 12(1), 160-170. doi:10.22441/profita.2019.v12.01.011
Hartomo, O. D., & Silvia, B. M. (2019). Anteseden Pengungkapan Kebijakan Anti Korupsi Perusahaan Di Bursa Efek Indonesia. Jurnal Kajian AKuntansi, 3 (2), 196-209.
Carrillo, M. I., Cruz, A. M., & Chicharro, M. N. (2019). The Impact of Corporate Governance on Corruption Disclosure in European Listed Firms through the Implementation of Directive 2014/95/EU. International Journal of Sustainability, 11(6479), pp.1-21. doi:10.3390/su11226479.
Herdi, F., & NR, E. (2020). Pengaruh Profitabilitas, Leverage, Dan Komposisi Dewan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahan Pertambangan Yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018). Jurnal Eksplorasi Akuntansi, 2(1), 2428-2444.
Jinandu, O., Admejuwon, A.M., Soyinka, K.A., and Sunday, O.M. (2020). Corporate Governance and Anti-Corruption Disclosure Quality in Nigeria. IOSR Journal of Business and Management (IOSR-JBM), Vol.22, Issue 10, series VIII, pp. 32-40. e-ISSN: 2278-487X, p-ISSN: 2319-7668. DOI. 10.9790/487X-2210083240. www.iosrjournals.org
Nurcahyono, N., & Hanum, A. N. (2023). Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory. Lawang Sewu International Conference, 163–177. https://doi.org/10.2991/978-2-38476-078-7_18
Nurcahyono, N., Hanum, A. N., Kristiana, I., & Pamungkas, I. D. (2021). Predicting fraudulent financial statement risk: The testing dechow f-score financial sector company inindonesia. Universal Journal of Accounting and Finance, 9(6), 1487–1494. https://doi.org/10.13189/ujaf.2021.090625
Nurcahyono, N., Sukesti, F., Alwiyah, A., & Ermawati, D. (2024). Financial Ratio, Good corporate governance and Financial Distress: A Grover Model at a Transportation Firm. Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia. https://doi.org/10.4108/eai.2-8-2023.2341490
Oktavila, & NR, E. (2019). Pengaruh Kapitalisasi Pasar Dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Eksplorasi Akuntansi, 1(2), 1184-1199.
Pratiwi, I., Hanum, A. N., & Nurcahyono, N. (2022). Pengaruh Earning Per Share, Total Assets Turnover, Pertumbuhan Penjualan dan Debt Equity Ratio Terhadap Harga Saham. Jurnal Akuntansi, Perpajakan Dan Portofolio, 02(02), 39–50. https://journal.umpo.ac.id/index.php/JAPP/article/view/5584%0Ahttps://journal.umpo.ac.id/index.php/JAPP/article/download/5584/2405
Roqijah, I., Nugroho, W. S., & Nurcahyono, N. (2022). The Effect of Profitability, Operating cash flow, Economic Value Added and Firm Size on Stock Return. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 164. https://doi.org/10.26714/mki.12.2.2022.164-174
Setiawan, A., Wibowo, R. E., & Nurcahyono, N. (2021). Pengaruh Tax Avoidance, Manajemen Laba, Komisaris Independen, dan Komite Audit. Jurnal Ilmu Manajemen Retail (JIMAT), 2(1).
Sukesti, F., Ghozali, I., Fuad, F., Almasyhari, A. K., & Nurcahyono, N. (2021). Factors Affecting the Stock Price: The Role of Firm Performance. Journal of Asian Finance, Economics and Business, 8(2), 165–173. https://doi.org/10.13106/jafeb.2021.vol8.no2.0165
Timoty, N. F. M., Nurcahyono, N., Yasaputri, K., & Jatiningsih, D. E. S. (2023). Predicting the Risk of Financial Distress Using Intellectual Capital and Financial Ratio. In International Conference on Business, Accounting, Banking, and Economics (Vol. 1, pp. 228–245). International Conference on Business, Accounting, Banking, and Economics. https://doi.org/10.2991/978-94-6463-154-8_22
