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Muhammad Nauval
Universitas Pancasila
Economics, Econometrics & Finance

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GOVERNANCE , OVERSIGHT MECHANISMS AND ANTI-CORRUPTION IN INDONESIAN SOE’S Rafrini Amyulianthy; Muhammad Nauval; Aulia Keiko Hubbansyah; Khalida Utami; Harnovinsah Harnovinsah
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.13635

Abstract

This study investigates the effect of Good Corporate Governance, Government Share Ownership, and Audit Quality on anti-corruption policies in Indonesian state-owned enterprises (SOEs). Employing a quantitative approach, the research utilizes secondary data obtained from SOE annual reports, analyzed using multiple linear regression analysis. The findings reveal that Good Corporate Governance, Government Share Ownership, and Audit Quality significantly affect the adoption of anti-corruption policies in SOEs. These results underscore the critical role of effective governance mechanisms, state ownership involvement, and high audit quality in enhancing integrity and reducing corruption risk within public sector enterprises.
Co-Authors Harnovinsah Harnovinsah Hubbansyah, Aulia Keiko Khalida Utami Rafrini Amyulianthy