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All Journal Behavioral Accounting Journal International Journal Administration, Business & Organization
Khasanah, Putri Dwi Aprilia Nur
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Efektivitas Pengungkapan Anti-Korupsi dalam Meminimalkan Manajemen Laba Khasanah, Putri Dwi Aprilia Nur
BAJ: Behavioral Accounting Journal Vol. 8 No. 2 (2025): July-December 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i2.400

Abstract

Penelitian ini bertujuan untuk mengkaji keterkaitan praktik manajemen laba dalam penyusunan laporan keuangan dengan tingkat keterbukaan perusahaan terhadap pengungkapan anti-korupsi. Manipulasi informasi keuangan sering kali dijadikan strategi oleh perusahaan guna menciptakan kesan kinerja yang lebih baik. Namun, pengungkapan anti-korupsi secara transparan diyakini mampu meningkatkan akuntabilitas serta mendorong perilaku keuangan yang lebih etis. Sampel dalam penelitian ini mencakup 349 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Data mengenai pengungkapan anti-korupsi diperoleh melalui analisis isi laporan tahunan, sementara informasi keuangan dikumpulkan dari laporan keuangan yang tersedia untuk publik. Dengan menggunakan pendekatan kuantitatif, penelitian ini menguji sejauh mana keterbukaan perusahaan terhadap pengungkapan anti-korupsi memengaruhi kecenderungan mereka dalam melakukan manajemen laba. Hasil penelitian menunjukkan bahwa perusahaan yang secara eksplisit menunjukkan komitmen terhadap pengungkapan anti-korupsi cenderung memiliki tingkat manipulasi laporan keuangan yang lebih rendah. Temuan ini lebih signifikan pada perusahaan berskala kecil dan pada perusahaan yang memiliki kinerja keuangan yang baik. Hasil ini menggarisbawahi pentingnya nilai etika dan prinsip transparansi dalam mewujudkan laporan keuangan yang andal dan kredibel.   This research examines the connection between earnings management practices in financial reporting and the magnitude of corporate transparency regarding anti-corruption disclosure. Manipulation of financial information is frequently employed by firms as a strategic tool to portray enhanced performance. Nevertheless, transparent anti-corruption measures are posited to strengthen corporate accountability and foster more ethical financial conduct. The research sample comprises 349 firms listed on the Indonesia Stock Exchange (IDX) over the period 2021–2023. Anti-corruption disclosure data were collected through content analysis of annual reports, while financial data were derived from publicly accessible financial statements. Utilizing a quantitative research design, this study looks at the influence of corporate openness to anti-corruption policies on the propensity to control earnings. According to the empirical results, businesses demonstrating explicit commitments to anti-corruption initiatives tend to exhibit lower levels of financial reporting manipulation. This relationship is particularly evident among smaller firms and those exhibiting strong financial performance. These findings underscore the importance of ethical values and transparency in promoting the reliability and credibility of financial reporting.
The Impact of the Corporate Merger on Financial Efficiency and Governance in PT Perkebunan Nusantara I Regional 4 Garneta, Linaya Naomi; Khasanah, Putri Dwi Aprilia Nur
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.639

Abstract

The decline in financial performance and operational inefficiency within state-owned plantation enterprises in recent years has prompted the Indonesian government, through the Holding Perkebunan Nusantara, to implement a restructuring policy by merging several plantation companies. One of the key structural reforms was the merger of PTPN X and PTPN XI into the SupportingCo sub-holding, which significantly affected organizational arrangements and financial operations in PTPN I Regional 4 as an implementing entity. This study aims to examine the impact of the merger on financial efficiency and financial governance within PTPN I Regional 4. A qualitative descriptive approach was applied, using primary data obtained through in-depth interviews with the Assistant Manager of Finance, selected purposely based on expertise and direct involvement in the post-merger transition. The results reveal that the merger contributed to improvements in financial efficiency, particularly through the harmonization of financial systems into a single integrated platform, SAP HANA, which reduced work duplication, accelerated authorization processes, and enhanced accuracy in financial recording. In the aspect of financial governance, the merger supported the development of a more standardized organizational structure aligned with Good Corporate Governance principles through clearer distribution of responsibilities and strengthened independent oversight. Nevertheless, challenges emerged related to cultural integration and employee adaptation, requiring continuous communication, structured training, and phased implementation strategies. These findings indicate that merger success depends not only on system integration but also on human resource readiness, leadership alignment, and cultural consolidation over time.
Co-Authors Garneta, Linaya Naomi