JIMEK
Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)

Pengungkapan Informasi Anti Korupsi pada Perbankan Syariah di Indonesia

Faris Faqih Ahmad (Universitas Islam Negeri Jurai Siwo Lampung)
Aziza Aziz Rahmaningsih (Universitas Islam Negeri Jurai Siwo Lampung)



Article Info

Publish Date
22 Apr 2026

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.

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Journal Info

Abbrev

jimek

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK), SSN: 2809-9893 online dan ISSN:2809-9427 cetak. Jurnal JIMEK diterbitkan Amik Veteran Porwokerto, terbit setahun Tiga kali (Maret, Juli dan November) menerapkan proses peer-review dalam memilih artikel berkualitas berdasarkan penelitian ...