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All Journal International Journal of Accounting Innovation
Eva Wany
Wijaya Kusuma University Surabaya, Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF POLITICAL CONNECTIONS, LEVEL OF GOVERNMENT OWNERSHIP, AND GOOD CORPORATE GOVERNANCE ON ANTI-CORRUPTION DISCLOSURE IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2021-2024 Dwi Damayanti Aghniyah; Eva Wany
International Journal of Accounting Innovation Vol. 2 No. 1 (2026): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i1.30

Abstract

Objective : This study aims to examine and analyze the influence of political connections, government ownership levels, and Good Corporate Governance (GCG) on anti-corruption disclosure in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Method : Using a quantitative approach, the research population consists of 24 SOEs consistently listed on the IDX throughout the observation years. Data were analyzed using descriptive analysis and logistic regression. Results : The results of the study indicate that political connections have a significant positive effect on anti-corruption disclosure, suggesting that stronger political ties drive companies to enhance transparency to maintain legitimacy. Similarly, the level of government ownership was found to have a significant impact; companies with higher state ownership demonstrate a greater commitment to anti-corruption reporting to meet public accountability demands. Regarding Good Corporate Governance, the results are mixed: managerial and institutional ownership significantly influence anti-corruption disclosure, whereas the proportion of independent commissioners shows no significant effect. This indicates that the role of independent commissioners has not been fully effective in promoting anti-corruption transparency within Indonesian SOEs. Novelty : These findings provide insights for regulators and stakeholders to strengthen corporate oversight mechanisms and public sector integrity.
ANALYSIS OF THE INFLUENCE OF LABOR, INVESTMENT, AND INFLATION ON THE GROWTH OF THE MANUFACTURING INDUSTRY IN EAST JAVA FROM 2008-2023 Aldian Jodi Pemana Wijaya; Budi Prayitno; Eva Wany
International Journal of Accounting Innovation Vol. 2 No. 1 (2026): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i1.31

Abstract

Objective : This study analyzes the impact of labor, investment, and inflation on the growth of the manufacturing sector in East Java Province during 2008–2023. Method: Using an explanatory quantitative approach with a log-linear multiple regression model and annual secondary data from the Central Statistics Agency (BPS). Results: The results show that labor has a positive and significant effect, while inflation has a negative and significant effect on industrial growth. Investment has a positive but statistically insignificant impact. Simultaneously, all three variables show significant influence with an Adjusted R² of 80.76%. These findings highlight the importance of industrial development policies that consider workforce quality, inflation stability, and investment effectiveness. Novelty: This study provides empirical evidence on the simultaneous impact of labor, investment, and inflation on manufacturing sector growth in East Java Province during 2008–2023 using a log-linear multiple regression model with long-term annual data.
Co-Authors Aldian Jodi Pemana Wijaya Budi Prayitno Dwi Damayanti Aghniyah