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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Riset Terapan Akuntansi
Nofryanti Nofryanti
Magister Akuntansi, Universitas Pamulang
Economics, Econometrics & Finance

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ANALISIS GOVERNANSI KORPORAT DALAM PENCEGAHAN KORUPSI DI BADAN USAHA MILIK NEGARA Dwi Purwanto; Iin Rosini; Nofryanti Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11585

Abstract

This study aims to analyze the ineffectiveness of corporate governance implementation in preventing corruption within Indonesian State-Owned Enterprises (SOEs). Using a qualitative method and a literature review approach, the research examines books, journals, regulations, guidelines, institutional reports, and electronic sources related to governance practices and corruption control in SOEs. In addition to literature studies, researchers also conducted in-depth interviews to obtain more specific data regarding the implementation of corporate governance in BUMN. The findings indicate that although SOEs have adopted key governance principles—transparency, accountability, responsibility, independence, and fairness—along with several anti-corruption instruments such as gratuity control, whistleblowing systems, conflict-of-interest guidelines, asset-declaration obligations, and codes of conduct, these measures have not been fully effective in reducing corrupt practices. The main obstacles include the limited preventive role of the Gratuity Control Unit, inadequate protection for whistleblowers, weak enforcement of conflict-of-interest sanctions, unclear administrative sanctions for non-compliance with asset reporting, and persistent violations of behavioral standards. These results highlight the need to strengthen governance mechanisms to build a sustainable culture of integrity and restore public trust in SOEs. Keywords: Corporate Governance, Anti-Corruption, State-Owned Enterprises.
Institutional Ownership Memoderasi Pengaruh Komite Keberlanjutan, Jenis Industri Dan Penghargaan Terhadap Sustainability Reporting Tabita Novikurniasari Harijanto; Nofryanti Nofryanti; Iin Rosini
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3077

Abstract

This study aims to analyze the influence of sustainability committees, industry types, and awards on sustainability reporting, and to examine the role of institutional ownership moderation in non-financial companies listed on the Indonesia Stock Exchange (IDX). The sample consists of 224 companies from 11 major sectors based on the IDX-IC classification, with active criteria registered by the end of 2024 and publishing identifiable sustainability reporting. The analysis method used multiple linear regression and Moderated Regression Analysis (MRA). The results showed that sustainability and awards committees had a positive, significant influence on sustainability reporting, whereas industry type did not. In addition, institutional ownership does not significantly moderate the relationship between sustainability committees, industry types and rewards for sustainability reporting. These findings suggest that institutional investors have not used sectoral characteristics or sustainability awards to assess the strength of a company's ESG signals, thereby failing to strengthen sustainability reporting practices. Theoretically, the study broadens the understanding of the application of signal theory in developing countries, while practically providing implications for management, regulators, and investors to strengthen sustainability governance, drive ESG transparency, and balance financial orientation with long-term sustainability commitments.
Co-Authors Dwi Purwanto Iin Rosini Tabita Novikurniasari Harijanto