WOMEN AND CORPORATE TRANSPARENCY: CHALLENGES IN ANTI-BRIBERY AND CORRUPTION POLICIES
DOI:
https://doi.org/10.29303/akurasi.v8i1.709Kata Kunci:
Pengungkapan kebijakan anti suap dan korupsi, dewan komisaris independent, keberagaman gender, PVECMAbstrak
Studi ini dilakukan untuk menilai pengaruh keberadaan dewan komisaris independen terhadap pengungkapan kebijakan suap dan korupsi, serta menguji apakah keberagaman gender memoderasi hubungan tersebut dalam jangka pendek dan jangka panjang. Studi ini merespon kesenjangan empiris di Indonesia terkait efektifitas keberagaman gender dalam meningkatkan tranparansi. Model yang diterapkan dalam pnelitian ini adalah Model koreksi Kesalahan Vektor dalam Data panel yang sering disebut PVECM pada 42 perusahaan publik di Indonesia selama periode 2021–2023, dengan data diperoleh dari Refinitiv Eikon DataStream. Hasil penelitian menunjukan keberadaan dewan komisaris independen secara signifikan terhadap pengungkapan kebijakan suap dan korupsi dalam jangka panjang,namun keragaman gender tidak dapat memoderasi hubungan tersebut. Penelitian menyoroti pentingnya pemberdayaan perempuan di dewan guna meningkatkan efektifitas fungsi pengawasan secara signifikan.
Unduhan
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