Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan
Putri Juleta, Tiara Amanda
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
WOMEN AND CORPORATE TRANSPARENCY: CHALLENGES IN ANTI-BRIBERY AND CORRUPTION POLICIES Siska; Susanti, Efi; Yesitasari; Putri Juleta, Tiara Amanda
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.709

Abstract

This research aims to evaluate the effect of an independent board of commissioners on the disclosure of bribery and corruption policies and to test whether gender diversity moderates these relationships in the short and long term. This research addresses the empirical gap in Indonesia concerning the role of gender diversity in increasing transparency. The method used is the Panel Vector Error Correction Model (PVECM) on 42 public companies in Indonesia during the 2021–2023 period, with data obtained from Refinitiv Eikon DataStream. The findings indicate that the presence of an independent board of commissioners is significant in the long-term disclosure of bribery and corruption policies, but gender diversity cannot moderate these relationships. Research highlights the importance of empowering women on boards to meaningfully improve supervisory functions.
Co-Authors Siska Susanti, Efi Yesitasari