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Mochamad Nashrullah
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INDONESIA
International Journal of Accounting Innovation
Published by Antis Publisher
ISSN : -     EISSN : 30895383     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Accounting Innovation (IJAI) is a peer-reviewed academic journal focused on advancing innovation in the field of accounting, with the goal of encouraging global accounting practices that are responsive to technological advancements, regulatory changes, and sustainability demands. The journal provides a platform for academics, practitioners, and policymakers to explore and discuss current issues and challenges facing the accounting profession worldwide. IJAI emphasizes an interdisciplinary approach that promotes innovation in accounting, including the integration of technologies such as artificial intelligence (AI), blockchain, big data, and machine learning into financial processes. The journal also welcomes studies on the role of accounting in meeting international standards and supporting sustainable, socially responsible business practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 1 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2026): February" : 1 Documents clear
THE EFFECT OF POLITICAL CONNECTIONS, LEVEL OF GOVERNMENT OWNERSHIP, AND GOOD CORPORATE GOVERNANCE ON ANTI-CORRUPTION DISCLOSURE IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2021-2024 Aghniyah, Dwi Damayanti; Wany, Eva
International Journal of Accounting Innovation Vol. 2 No. 1 (2026): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i1.30

Abstract

Objective : This study aims to examine and analyze the influence of political connections, government ownership levels, and Good Corporate Governance (GCG) on anti-corruption disclosure in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Method : Using a quantitative approach, the research population consists of 24 SOEs consistently listed on the IDX throughout the observation years. Data were analyzed using descriptive analysis and logistic regression. Results : The results of the study indicate that political connections have a significant positive effect on anti-corruption disclosure, suggesting that stronger political ties drive companies to enhance transparency to maintain legitimacy. Similarly, the level of government ownership was found to have a significant impact; companies with higher state ownership demonstrate a greater commitment to anti-corruption reporting to meet public accountability demands. Regarding Good Corporate Governance, the results are mixed: managerial and institutional ownership significantly influence anti-corruption disclosure, whereas the proportion of independent commissioners shows no significant effect. This indicates that the role of independent commissioners has not been fully effective in promoting anti-corruption transparency within Indonesian SOEs. Novelty : These findings provide insights for regulators and stakeholders to strengthen corporate oversight mechanisms and public sector integrity.

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