THE INFLUENCE OF COERCIVE PRESSURE ON ASEAN COMPANIES’ ANTI-CORRUPTION DISCLOSURE
Abstract
This research focused on the practice of corporate disclosure of anti-corruption
activities. This research aims to find out the extent of the company's anti-corruption
disclosure activities that presented in the annual report and also the sustainability
report. The inconsistent results and limitations of previous research became the main
trigger for this research.
The sample of this research consists of 117 companies from 4 ASEAN countries
namely Indonesia, Thailand, Myanmar, Philippines (ASEAN countries from the
middle rank of Transparency International Corruption Perception Index 2016). This
research used multiple regression analysis with SPSS 23.0 software to test the research
hypothesis.
The results of this research indicate that the majority of the 117 samples of the
company disclose items of anti-corruption disclosure on the GRI-SO4 indicator. While
the GRI-SO5 indicator becomes the rarest anti-corruption disclosure item disclosed by
the sample company. The results of statistical analysis prove that dependence on
government tender and foreign ownership had a positive and significant impact on
anti-corruption disclosure. The coercive isomorphism dimension of institutional
theory partially explains the variability relationship of the disclosure.
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