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"ABSTRACTThis paper investigates how Anti-Corruption Authorities (ACA) make use of performance measurement in order to improve performance management. The research framework has been developed from Ferreira and Otley (2009). The authors used a qualitative method with multiple case study in order to perform comparative research. Indonesia's Komisi Pemberantasan Korupsi and Swedish National Anti-Corruption Unit were chosen as the sample of the study. The research found that both of the authorities has a greatly different performance management system and performance measurement. It can be seen from the use of key performance indicators and its role in the management control system, as well as the target setting, performance evaluation, and rewards."

"Penelitian ini bertujuan untuk menguji pengaruh komitmen antikorupsi terhadap kinerja pengelolaan lingkungan perusahaan dan moderasi independensi dewan terhadap komitmen antikorupsi ke kinerja pengelolaan lingkungan perusahaan. Negara-negara Asia Tenggara diperkirakan akan menghadapi risiko iklim yang lebih tinggi dibandingkan negara lain pada tahun 2050. Korupsi, terutama dalam eksploitasi sumber daya, memperburuk kerusakan lingkungan dan menghambat pembangunan berkelanjutan. Sampel yang digunakan dalam penelitian ini adalah perusahaan terdaftar di Bursa Saham negara Indonesia, Malaysia, Singapura, Filipina dan Thailand dengan periode 2017-2022. Diperoleh sampel akhir sebanyak 108 perusahaan yang akan diuji dengan regresi data panel. Hasil penelitian menunjukkan bahwa komitmen antikorupsi berpengaruh positif terhadap kinerja pengelolaan lingkungan perusahaan. Oleh karena itu, dapat diartikan bahwa komitmen antikorupsi telah menjadi bagian penting dalam meningkatkan kinerja pengelolaan lingkungan perusahaan. Namun, independensi dewan tidak secara signifikan memoderasi hubungan ini, kemungkinan karena perlindungan yang lemah terhadap dewan dan kurangnya kompetensi profesional dewan independen terkait dengan operasional perusahaan. Temuan ini menekankan perlunya langkah-langkah antikorupsi yang kuat dan peningkatan kompetensi dewan untuk meningkatkan praktik lingkungan berkelanjutan pada perusahaan di kawasan ASEAN-5.

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This study aims to examine the impact of anti-corruption commitment on corporate environmental management performance and the moderating role of board of directors’ independence on the relationship between anti-corruption commitment and corporate environmental management performance. Southeast Asian countries are expected to face higher climate risks compared to other countries by 2050. Corruption, particularly in resource exploitation, exacerbates environmental damage and hinders sustainable development. The sample used in this study consists of companies listed on the stock exchanges of Indonesia, Malaysia, Singapore, the Philippines, and Thailand for the period 2017-2022. A final sample of 108 companies will be tested using panel data regression. The results of the study indicate that anti-corruption commitment has a positive effect on corporate environmental management performance. Therefore, it can be interpreted that anti-corruption commitment has become an important part of improving corporate environmental management performance. However, board of directors’ independence does not significantly moderate this relationship, possibly due to weak board protection and the lack of professional competence of independent directors related to company operations. These findings highlight the need for strong anti-corruption measures and the enhancement of board competence to improve sustainable environmental practices in companies within the ASEAN-5 region."