EFFECT OF GOOD CORPORATE GOVERNANCE ON DISCLOSURE OF ANTI-CORRUPTION POLICY IN STATE-OWNED BUSINESS ENTITIES

Abstract

This study analyzes the effect of Good Corporate Governance (GCG) and company characteristics on the tendency to disclose anti-corruption policies in Indonesian companies. This study aims to re-examine the factors that influence the tendency of companies to disclose anti-corruption policies in the context of companies that exist in Indonesia and are listed on the Indonesia Stock Exchange (IDX). The influence of good corporate governance itself is described through the proxies of good corporate governance, namely institutional ownership, audit committees and independent commissioners as benchmarks in this study.