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Changes in forms of corruption that are increasingly varied, have made all anti-corruption activists around the world continuously try to find methods that are suitable for crushing it. Disclosure of anticorruption is a commitment to prevent corruption in companies or organizations. This study aims to examine the effect of Audit Firm Size, Political Connections, and Leverage on Anti-Corruption Disclosures. The population in this study is the energy and basic material sectors listed on the Indonesia Stock Exchange from 2016 to 2022. The total population of companies is 118 companies, then a selection is made using a purposive sampling technique, resulting in 93 research samples with a span of 7 years. The analysis technique uses Multiple Linear Regression, using IBM SPSS 25 software as statistical tools. The results of this study indicate that Audit Firm Size, Political
Connections, and Leverage have an influence on Anti-Corruption Disclosures. This Research have some implications: Company stakeholders from audit firms, namely auditors, have proven capable of recommending their client companies to have adequate anti-corruption policies, politicians or the government as one of the company's stakeholders have also proven capable of encouraging companies to have adequate anti-corruption policies, and creditors as one of the stakeholders have
not been able to pressure debtors to have an anti-corruption policy.