Perkembangan Penelitian Anti-corruption Disclosure di Indonesia
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This study aims to provide an overview of the development of anti-corruption disclosure research in Indonesia published in SINTA 2, SINTA 3, and international journals. This research uses the Charting the Field method. The sample amounted to 23 articles that discussed anti-corruption disclosure in Indonesia from 2014-2024. Mapping was done by classifying articles based on population, sample, year of observation, topic, and method. This study shows that anti-corruption disclosure research articles in Indonesia are dominated by the private sector population. The sample varies from an entity to 2,438 observations with 2 - 3 years of observation. Most articles examine antecedent topics with variables of government ownership, company size, foreign ownership, and industry type, also index measurement topics. Articles are dominated by quantitative methods.
Keywords: Anti-corruption Disclosure, Literature Review, Charting the Field, Research Trend
ABSTRAK
Penelitian ini bertujuan memberikan gambaran mengenai perkembangan penelitian anti-corruption disclosure di Indonesia yang dipublikasikan dalam jurnal terakreditasi SINTA 2, SINTA 3, dan jurnal internasional. Penelitian ini menggunakan metode Charting the Field. Sampel penelitian ini berjumlah 23 artikel yang membahas tentang anti-corruption disclosure di Indonesia dari tahun 2014-2024. Pemetaan dilakukan dengan mengklasifikasikan artikel berdasarkan populasi, sampel, tahun pengamatan, topik, dan metodenya. Penelitian ini menunjukkan bahwa artikel penelitian anti-corruption disclosure di Indonesia didominasi oleh populasi sektor privat, terutama perusahaan seluruh sektor yang terdaftar di BEI. Sampel bervariasi mulai dari 1 instansi hingga 2.438 observasi dengan 2 – 3 tahun pengamatan. Sebagian besar artikel meneliti topik anteseden dengan variabel kepemilikan pemerintah, ukuran perusahaan, kepemilikan asing, dan tipe industri, serta topik pengukuran indeks. Artikel didominasi dengan metode kuantitatif.
Kata Kunci: Pengungkapan Antikorupsi, Studi Literatur, Charting the Field, Tren Penelitian
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