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All Journal Eduvest - Journal of Universal Studies
Fitriyanah, Karunia Eri
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Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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Determinants of Anti-Corruption Disclosure in Infrastructure Sector Companies Listed on The BEI Fitriyanah, Karunia Eri; Yanti, Harti Budi
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.1647

Abstract

The purpose of this study is to examine the influence of company size, government ownership, and foreign ownership on anti-corruption disclosure in infrastructure sector companies listed on the Indonesia Stock Exchange in 2023. The sample was selected using the purposive sampling method with final samples consisting of 64 companies. The content analysis method is used to collect anti-corruption disclosure information in annual reports and corporate sustainability reports. This study uses 40 statement items grouped into 7 themes to measure the extent of corporate anti-corruption disclosure. The results of the study show that company size and government ownership have a positive effect on anti-corruption disclosure. Meanwhile, foreign ownership has no influence on anti-corruption disclosure. This study contributes to the literature by providing a comprehensive overview and determining factors for anti-corruption disclosure in infrastructure sector companies in the lens of legitimacy and institutional theory.
Co-Authors Yanti, Harti Budi