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Dewi Mustika Ratu
Department of Accounting, Faculty of Economics and Business, Diponegoro University, Indonesia
Economics, Econometrics & Finance

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The Cost of Honesty: Does CSR Expenditure Signal Corruption Transparency in the Financial Firms? Dewi Mustika Ratu
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3300

Abstract

This study investigates the relationship between CSR spending and anti-corruption disclosure. Through the lens of impression management, higher CSR expenditure encourages firms to seek more disclosures, especially regarding anti-corruption, as a strategy to build a positive impression among stakeholders. This research employs a sample of financial firms listed in the Indonesia Stock Exchange (IDX) during 2021-2024, with 200 firm-year observations. Data were collected from the annual and sustainability reports through archival research. As expected, there is a positive relationship between CSR spending and anti-corruption disclosure. Higher CSR spending motivates firms to reveal anti-corruption activities to establish a good reputation. Besides being a regulatory requirement, anti-corruption disclosures also serve as a strategic action in impression management. Consequently, regulators need to go beyond CSR spending regulations to determine whether companies’ disclosures reflect genuine ethical commitments or serve as symbolic gestures.
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