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All Journal Journal of Economics, Business, & Accountancy Ventura SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Bisnis dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal REKOMEN (Riset Ekonomi Manajemen) Sriwijaya Accounting Community Services
ETIK KRESNAWATI
Universitas Muhammadiyah Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Are Anti-Corruption Disclosures and ISO 37001:2016 Implementation Linked to Company Performance? Evidence from Indonesia Evy Rahman Utami; Atika; Etik Kresnawati; Harjanti Widiastuti
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 2 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i2.3845

Abstract

This study aims to investigate the association of anti-corruption disclosure with company performance in Indonesia. In addition, this study also analyzes the impact of implementing ISO 37001:2016 on the relationship between anti-corruption disclosure and company performance. This study's population consists of Indonesian companies listed on the Indonesia Stock Exchange in 2019-2021. This study obtained anti-corruption disclosure and ISO 37001:2016 implementation data through content analysis of companies' annual reports. The analysis was conducted using IBM SPSS 26. Based on 625 firm-year observations, of which 30 observations report ISO 37001:2016 implementation, the results show that anti-corruption disclosure is not associated with company performance. Furthermore, implementing ISO 37001:2016 does not improve the relationship between anti-corruption disclosure and company performance. These findings should be interpreted cautiously because relatively few observations reported ISO 37001:2016 implementation.
Co-Authors ANANG ALWY SHIHAB Atika Cindy Nurhazana EKA DWIYANTI PUTJE ERNA WIDIASTUTY EVY RAHMAN UTAMI Febri Dwi Riyadi Harjanti Widiastuti Jihan Rahmawati Handayani Nugraheni, Peni NURUL HIDAYATI Rahmat Febrianto Slamet Sugiri Wahyu Manuhara