Pengungkapan Informasi Anti Korupsi pada Perbankan Syariah di Indonesia
DOI:
https://doi.org/10.55606/jimek.v6i2.10099Keywords:
Anti-Corruption, Corporate Social Responsibility, Islamic Banking, Stakeholders, TransparencyAbstract
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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