Jurnal Riset Perbankan, Manajemen dan Akuntansi
Vol 5 No 1 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi

Pengaruh Pengungkapan Praktek Anti Korupsi Pada Sustainability Report Terhadap Going Concern dengan Composite gcg Sebagai Variabel Moderasi (studi kasus pada perbankan indonesia tahun 2015 _ 2018)

IPutu Ariawan (Unknown)
Haryono Umar (Unknown)

Article Info

Publish Date
23 Feb 2022

Abstract

This study was conducted to test and analyze the Effects of Disclosure of Anti-Corruption Practices to Going Concern and the Effects of Composite GCG as Variable Moderation on Disclosure of Anti-Corruption Practices towards Going Concern. This Quantitative research uses secondary data with a total sample of 39 general banking companies listed on the Indonesia Stock Exchange in the period 2015 - 2018 that meet the criteria sample. Data obtained by purposive sampling method. Hypothesis testing using PLS-SEM analysis tools, using Model PLS-SEM with the Moderation Effect Product Indicator Approach contained in the WrapPLS 6.0 Program.The results of this study showed the Disclosure of Anti-Corruption Practices in Sustainability Report had no effect to Going Concern, while the effect of GCG Composite as Variable Moderation weakened the relationship of Disclosure of Anti-Corruption Practices on Sustainability Report towards Going Concern. Good implementation of GCG makes disclosure of Anti-Corruption Practices not a concern for investors in investing

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Journal Info
Jurnal Riset Perbankan, Manajemen dan Akuntansi
Website

Abbrev

jrpma

Publisher

Perbanas Institute Jakarta

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Journal of Research on Banking, Management and Accounting is focused on publishing original research articles, reviewing contributor articles and current issues related to banking, management and accounting. The main objective of this journal is to provide a platform for national scientists, ...