THE INFLUENCE OF COERCIVE PRESSURE, GOOD CORPORATE GOVERNANCE, GOVERNMENT OWNERSHIP, AND AUDIT QUALITY ON DISCLOSURE OF ANTI- CORRUPTION POLICY (Empirical Study: State-Owned Companies Listed on the Indonesian Stock Exchange for the 2017-2021 Period)

Abstract

This research aims to analyze the effect of Coercive Pressure, Good Corporate Governance, Government Ownership and Audit Quality on Disclosure of Anti-Corruption Policy at State-Owned Companies Listed on the Indonesian Stock Exchange for 2017 to 2021. The sample selection in this research used purposive sampling consisting of 20 state-owned companies and has been listed on the IDX for the period of 2017-2021. This research used quantitative methods with secondary data obtained from the Indonesia Stock Exchange website and also the sustainability report of each company. This research used descriptive statistical and logistic regression analysis methods using SPSS version 21 software in testing the research hypothesis. The results of the analysis in this research indicated that Coercive Pressure, Good Corporate Governance, and Audit Quality had a significant positive effect on Disclosure of Anti- Corruption Policy. While Government Ownership had no effect on Disclosure of Anti- Corruption Policy.