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All Journal Legal Standing : Jurnal Ilmu Hukum Journal Iuris Scientia JIMEK
Aziza Aziz Rahmaningsih
Universitas Islam Negeri Jurai Siwo Lampung
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Pengungkapan Informasi Anti Korupsi pada Perbankan Syariah di Indonesia Faris Faqih Ahmad; Aziza Aziz Rahmaningsih
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i2.10099

Abstract

Disclosure of anti-corruption information is a specific component of corporate social responsibility (CSR) disclosures, which plays a crucial role in strengthening transparency and accountability in Islamic banking in Indonesia. This study aims to analyze the level of anti-corruption information disclosure and the factors influencing it in Islamic commercial banks in Indonesia. The research method used is a quantitative approach using content analysis techniques on the annual reports and sustainability reports of Islamic commercial banks. Anti-corruption disclosure is measured using an index based on the Global Reporting Initiative (GRI) anti-corruption indicators, which consist of a number of disclosure items. Data analysis was conducted using regression to examine the influence of bank characteristics on the level of anti-corruption disclosure. The results show that bank size, bank age, and CSR awards have a positive effect on anti-corruption information disclosure, while profitability and customer influence show a negative relationship, and leverage does not show a significant effect. These findings indicate that anti-corruption disclosure practices are influenced by banks' need to manage relationships with key stakeholders. The implications of this study emphasize the importance of anti-corruption information disclosure as a means of gaining continued support from Islamic banking stakeholders.
Co-Authors Al Rasid Hasbi Mubarak Faris Faqih Ahmad Hendra Irawan Kevin Subasa Muhammad Hilmi Masykur