Transparansi Informasi Perusahaan kepada Pemegang Saham dalam Perspektif Etika Bisnis Islam

Information transparency is an essential element in the relationship between companies and shareholders, as it provides a basis for investment decisions and oversight of corporate management. This article aims to analyze corporate disclosure obligations under Indonesian capital market regulations and examine them from the perspective of Islamic business ethics. This study employs normative legal research using statutory and conceptual approaches. Data are collected through a literature review of relevant legislation, books, and scholarly articles, and are analyzed qualitatively. The discussion focuses on the principles of honesty (ṣidq), trustworthiness (amānah), and justice (‘adl) in providing information to shareholders. This study seeks to demonstrate that accurate, relevant, and timely disclosure constitutes an important form of corporate ethical responsibility. Conversely, incomplete or misleading information may harm shareholders and undermine their trust in the company.