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Pengaruh Dewan Komisaris Independen Dan Kompetensi Komite Audit Terhadap Pengungkapan Anti Korupsi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia

This study aims to analyze the influence of independent commissioners and audit committee competence on anti-corruption disclosure in state-owned enterprises (SOEs) in the non-financial sector listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This research adopts a quantitative approach using secondary data obtained from annual reports and sustainability reports, consisting of 42 observations from 14 companies over three years. Data were collected through documentation techniques, and variables were measured using a content analysis approach. The anti-corruption disclosure variable was assessed using an index based on the Global Reporting Initiative (GRI) 205: Anti-Corruption (2016) indicators. Data analysis was conducted using path analysis with the aid of SPSS version 25. The results indicate that, simultaneously, independent commissioners and audit committee competence have a significant influence on anti-corruption disclosure,.....

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Perpustakaan Universitas Riau 2105113500
2105113500
Tersedia
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Judul Seri
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No. Panggil
2105113500
Penerbit
Pekanbaru : Universitas Riau FKIP Pendidikan Ekonomi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2105113500
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
PENDIDIKAN ILMU PENGETAHUAN SOSIAL
Info Detail Spesifik
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Pernyataan Tanggungjawab
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