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The Power of Outside Monitors and Owners on Disclosure of Business Ethics: An Empirical Study

In: Proceedings of the 20th International Symposium on Management (INSYMA 2023)

Author

Listed:
  • Savira Anisya Putri

    (Universitas Surabaya)

  • Riesanti Edie Wijaya

    (Universitas Surabaya)

Abstract

This study aims to determine the understanding of the effect of the characteristics of corporate governance and business ethics disclosure. In addition, this study can provide a broad overview of business ethics disclosure in manufacturing companies in Indonesia. The object of this research is manufacturing sector companies listed on the Indonesia Stock Exchange for 2017–2019. This research used a positivism paradigm with a causal study because it aims to explain the effect of corporate governance on the disclosure of business ethics. Hypothesis testing in this study used Generalized Least Square analysis with the REM method. The results of statistical tests using the REM method show that the characteristics of governance on disclosure of business ethics, namely the concentration of ownership and government ownership, have a positive and significant effect on the extent of disclosure of business ethics in the company. Meanwhile, board gender diversity and board independence have no effect on the disclosure of business ethics, and managerial ownership has a statistically negative and significant effect on the extent of disclosure of business ethics.

Suggested Citation

  • Savira Anisya Putri & Riesanti Edie Wijaya, 2024. "The Power of Outside Monitors and Owners on Disclosure of Business Ethics: An Empirical Study," Advances in Economics, Business and Management Research, in: Werner Ria Murhadi & Dudi Anandya & Noviaty Kresna Darmasetiawan & Juliani Dyah Trisnawati & Putu An (ed.), Proceedings of the 20th International Symposium on Management (INSYMA 2023), pages 80-85, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-244-6_15
    DOI: 10.2991/978-94-6463-244-6_15
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