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Penerapan kode etik perusahaan sebagai upaya pencegahan korupsi Fauziah, Aminatul Tanaya; Icha Bella Febriyanti; Zakiyah Darojah
Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Vol 5 No 2 (2023): Oetoesan Hindia : Telaah Pemikiran Kebangsaan
Publisher : Peneleh Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/oh.v5i2.154

Abstract

Artikel ini mencoba untuk mengupas implementasi etika bisnis di suatu korporasi yang terwujud dalam bentuk kode etik perusahaan dengan tujuan mewujudkan suatu good corporate governance. Salah satu problematika dunia bisnis yang seolah tidak ada habisnya adalah praktik korupsi. Berbagai upaya pencegahan terus dilakukan, namun pada kenyataannya praktik menyimpang ini belum hilang sepenuhnya. Tulisan ini juga bertujuan untuk memberikan wawasan mengenai pentingnya penerapan kode etik sebagai salah satu perwujudan nyata praktik etika bisnis dan upaya pencegahan korupsi. Hasil menunjukkan jika penerapan kode etik perusahaan dengan semestinya dapat membantu perusahaan untuk mewujudkan suatu good corporate governance, sekaligus mencegah timbulnya praktik korupsi. Kata Kunci: Kode Etik, Good Corporate Governance, dan Korupsi.
The Effect Of Media Exposure, Environmental Performance, And Meeting Frequency Of Board Of Commissioners On Carbon Emission Disclosure (A Study On Basic Materials Companies Listed On The Indonesia Stock Exchange In 2020-2022) Fauziah, Aminatul Tanaya; Andayani, Wuryan
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.159

Abstract

Carbon emission disclosure is one of the corporate responsibilities in participating in efforts to address global climate change. As such, this study aims to test and provide empirical evidence on how media exposure, environmental performance, and frequency of board of commissioners’ meetings affect the carbon emission disclosure. This study applies a quantitative approach, analyzing the data using multiple linear regression. The samples include 17 basic materials companies listed on the Indonesian Stock Exchange between 2020 and 2022, selected purposively, yielding a total of 51 observable data points. Data processing and analysis are to be conducted using SPSS 25. The study's results indicate that media exposure and environmental performance positively affect carbon emission disclosure. Whilst this study does not prove the effect of the board of commissioners' meeting frequency on carbon emission disclosure.