INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Vol. 7 No. 2 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi

Digital Corruption and Business Performance in the Digital Economy

Budi Gautama Siregar (Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan)
Muhammad Salman (Universitas Samudra)
Aswadi Lubis (Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan)



Article Info

Publish Date
03 Nov 2026

Abstract

Digital corruption has become an important governance issue in the digital business environment. The increasing use of digital platforms, electronic payment systems, e-government services, and information technology has improved transparency and efficiency, but it has also created new opportunities for fraud, bribery, data manipulation, and misuse of digital systems. This study aims to examine the development of research on digital corruption and business performance through a bibliometric and literature review approach. Data were collected from Scopus-indexed publications during the 2017–2023 period using keywords related to digital corruption and business performance. The search identified nine publications, but only seven articles were directly relevant to the topic after screening based on title, abstract, and research focus. The findings show that research on digital corruption and business performance remains limited and fragmented. Most studies focus on digital transformation, e-government, institutional effectiveness, digital payment, and anti-corruption mechanisms, while firm-level studies remain scarce. The review also indicates that digital transformation and digital payment systems can reduce corruption by improving transparency, traceability, accountability, and monitoring. However, weak governance, poor cybersecurity, and limited internal control can turn digital systems into new channels for corrupt practices. This study contributes to the literature by positioning digital corruption as a strategic business governance risk that can affect financial performance, operational efficiency, innovation, stakeholder trust, and organizational sustainability. Future research should empirically examine the relationship between digital corruption and business performance in sectors with high digital transaction intensity, such as banking, financial technology, education, e-commerce, accounting services, and public procurement.

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Journal Info

Abbrev

invest

Publisher

Subject

Economics, Econometrics & Finance

Description

INVEST : Jurnal Inovasi Bisnis dan Akuntansi is published by Lembaga Riset dan Inovasi Al-Matani as an information and communication media for practitioners, researchers and academics who are interested in the field of Business Management and Accounting Studies. First publish in September 2020. The ...