TINJAUAN IMPLEMENTASI GCG DAN KODE ETIK TERHADAP PERTUMBUHAN DANA PIHAK KETIGA (DPK): ANALISIS KONTEN DESKRIPTIF PADA BANK SYARIAH INDONESIA (2021-2025)

Abstract

This study aims to examine the level of implementation of Good Corporate Governance (GCG) and disclosure of the Code of Ethics, as well as their relationship with trends in Third-Party Funds (TPF) growth at PT Bank Syariah Indonesia Tbk (BSI) for the 2021–2025 period. Using a qualitative method with a content analysis approach, secondary data from BSI’s Annual Reports were analyzed using comparative descriptive techniques based on KNKG indicators (2021). The results indicate that BSI successfully maintained a solid level of GCG maturity at 94.29% from 2022 to 2025. Progressively, the Code of Ethics disclosure indicator experienced a sharp escalation, reaching absolute perfection (100%) consecutively in 2024 and 2025. This surge in transparency is directly proportional to the expansive growth trend of deposit growth, which hit a record high of 16.20% in 2025. In conclusion, the aggressive enforcement of governance and an ethical climate has proven to transform from mere regulatory compliance into a fundamental catalyst for the escalation of customer trust. Theoretically, this constellation of findings confirms Agency Theory in reducing information asymmetry, Legitimation Theory as a form of social validation of institutional integrity, and Whistleblowing Theory, which represents the maturity of the anti-fraud climate within the company.

Keywords : Good Corporate Governance, Code of Conduct, Third-Party Funds, Content Analysis, Bank Syariah Indonesia.