GOVERNANCE , OVERSIGHT MECHANISMS AND ANTI-CORRUPTION IN INDONESIAN SOE’S

Rafrini Amyulianthy (Universitas Pancasila)
Muhammad Nauval (Universitas Pancasila)
Aulia Keiko Hubbansyah (Universitas Pancasila)
Khalida Utami (Universitas Pancasila)
Harnovinsah Harnovinsah (Universitas Pancasila)

Equity
Vol 29 No 1 (2026): EQUITY

This study investigates the effect of Good Corporate Governance, Government Share Ownership, and Audit Quality on anti-corruption policies in Indonesian state-owned enterprises (SOEs). Employing a quantitative approach, the research utilizes secondary data obtained from SOE annual reports, analyzed using multiple linear regression analysis. The findings reveal that Good Corporate Governance, Government Share Ownership, and Audit Quality significantly affect the adoption of anti-corruption policies in SOEs. These results underscore the critical role of effective governance mechanisms, state ownership involvement, and high audit quality in enhancing integrity and reducing corruption risk within public sector enterprises.