THE INFLUENCE OF CORPORATE GOVERNANCE CHARACTERISTICS ON BUSINESS ETHICS DISCLOSURE

Authors

  • Christinari Nancy Siboro Fakultas Ekonomi dan Bisnis, Universitas Katolik Indonesia Atma Jaya, Indonesia
  • Anitaria Siregar Fakultas Ekonomi dan Bisnis, Universitas Katolik Indonesia Atma Jaya, Indonesia

Keywords:

Manufacture company, business ethics disclosure, corporate governance characteristics

Abstract

The study was done for the manufature companies which listed in Indonesia Stock Exchange. The observation years are 2020 to 2022 with the sampel consists of 100 companies. The purpose of the study is to analys the influence of corporate governance characteristics towards business ethics practices disclosure. Corporate governance characteristics consists of manajerial ownership, board gender diversity, board independence, ownership concentration, and government ownership. The result of this study shows government ownership has a positive influence towards business ethics disclosure. In the other side, manajerial ownership, board gender diversity, board independence, and ownership concentration do not have influence towards business ethics disclosure. This study adopts the business ethics disclosure index which being developed by Waweru (2019) as the measurement.

Published

2024-03-06

Issue

Vol. 11 (2024): How Do Accountants Contribute to Environmental Sustainability by Leveraging Artificial Intelligence?

Section

Articles
Abstract views: 20