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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY
Jullie J Sondakh
UNIVERSITAS SAM RATULANGI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 18 MENGENAI AKUNTANSI DANA PENSIUN PADA DANA PENSIUN PT. BANK SULUT Sembung, Stefanny Tabita Mutiara; Sondakh, Jullie J; Manossoh, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10515.2015

Abstract

Working to meet the needs of this future is not enough. Concerns arise when one thinks of how one day when he is not in the productive age again. In the 70s the retirement program is only held by civil servants and the military alone, but began to enter the era of the 90s and especially after the issuance of  Law No. 11 of 1992 regulating the pensions, the right to a pension fund is open to all workers, private and individual. There are two pension funds accounting reporting rules, regulations under SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012. This study used a qualitative method starts with collecting relevant data, then comparing the suitability of the application of the pension fund accounting set forth in SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012 on the pension fund PT. Bank Sulut as the institution that manages the pension fund. The object of research is the pension fund PT. Bank Sulut. Results of the study there are some discrepancies in the application of the financial statements of the pension fund PT. Bank Sulut with SFAS No. 18, while the presentation of the financial statements of the pension fund PT. Bank Sulut has been in accordance with the regulations the Chairman of the Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) GELORA PENDIDIKAN KOTA TOMOHON Rolos, Renaldy Fernando; Sondakh, Jullie J; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13061.2016

Abstract

Financial report are a formal report of the financial activities of an entity including a cooperative and prepared as a responsibility of management to internal and eksternal parties. The existing Generally Accepted Accounting Standards are yet a diffifult to be implemented by a cooperative because the existing standards more devoted to a large entities and have a  public accountability . IAI has issued financial Accounting Standards of an entity without Public Accountability or know as SAK ETAP. SAK ETAP is intended to accommodate needs of an entity, wich significantly does not have any accountability, to operate as such Small and Medium Enteprises (SMEs) and a cooperative. This research is aimed to evaluate SAK ETAP implementing in Financial statement of KPRI “Gelora Pendidikan” Kota Tomohon. KPRI “Gelora Pendidikan” Kota Tomohon is a cooperative in savings and loans bussiness. Research method are descriptive comparative by comparing primary and secondary data. It is found that a cooperation’s financial report as of 2015 not yet complied with SAK ETAP priciples and a few report have not presented like Cash flow statement and Statement of changes in equity. It is cause by limitied of accounting skills gained by its human resources.Keywords :SAK ETAP, Finacial Statement.
ANALISIS PERBANDINGAN POTENSI PENERIMAAN DAN EFEKTIFITAS PAJAK PENERANGAN JALAN KABUPATEN MINAHASA SELATAN DAN KABUPATEN MINAHASA TENGGARA Ibrahim, Driyana; Sondakh, Jullie J; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13065.2016

Abstract

In an effort to improve the implementation of development and service to the community as well as increased economic growth in the region, the one source of regional revenue from tax sector in particular, is the street lighting tax. In accordance with Law No. 28 of 2009 Article 1 number 28, street lighting tax (RPM) is a tax on the use of electricity, either generated themselves or obtained from other sources. The purpose of this study was to determine the level comparison of the revenue potential and effectiveness of street lighting tax in South Minahasa District and Southeast Minahasa Regency 2011-2015. This research was conducted in South Minahasa District DPPKAD and DISPENDA Southeast Minahasa Regency. The analytical method used was descriptive qualitative method. Based on the results of this study concluded that there are differences in the potential of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency in the years 2011-2015, but there was no difference in the effectiveness of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency 2011-2015. Street lighting tax revenue as one of the biggest areas in the South Minahasa District and Southeast Minahasa Regency is expected to be a mobilizer of local taxes in the regencies of them. Keywords: street lighting tax, potential, effectiveness.
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPP PRATAMA TAHUNA Marellu, Afke; Sondakh, Jullie J; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17387.2017

Abstract

One of the efforts to achieve the country's development by exploring the source of funds from domestic sources in the form of taxes but awareness of the taxpayers are less concerned in paying taxes therefore tax collection should be the goal so that taxpayers can settle their tax debt. The purpose of this study is to provide an overview of collection action with a letter of reprimand and forced letter as well as the effectiveness of tax collection with a letter of reprimand and forced letter to the disbursement of tax arrears on KPP Tahuna. In this study using a comparative descriptive. Based on the research results can be seen the level of effectiveness of tax collection by the warning letter and the letter and forced in 2012-2015 are less effective because they brought indicators of the effectiveness of 60%. Some things cause payment letter of reprimand and forced letter did not reach 100% among others existence of difficulties in finding residence address of the taxpayer, the presence of two TIN of the tax payer and the taxpayer who does not acknowledge the existence of the tax debt.Keywords: Tax Billing, Level of Effectiveness.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO.16 (REVISI 2011) DI RSU PANCARAN KASIH MANADO Sadondang, Paulina Amanda; Sondakh, Jullie J; Budiarso, Novi Swandari
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8408.4.1.2015.12-25

Abstract

Fixed assets has an important role to prop up the course of company operational activities, therefore the right policy of the fixed assets management is needed to maximize the role of the fixed assets. On this situation, accounting policy of the fixed assets as an information tools about fixed assets is really needed by the decision maker.RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation that provided service like a public health facilities. Land, building, vehicle, medical  and non medical tools are the fixed assets that owned by company and very important to propped the course of company operational activities.This research aim for analyze the accounting treatment for fixed assets at RSU Pancaran Kasih Manado, whether it has in accordance with the statement of financial accounting standard No. 16 (revised 2011) about fixed assets..The method of research used is descriptive analyze method with the purpose to give an illustration or description about a situation in an objective manner. To compile data necessary, writer used the technique of gathering data like an interview and documentation. The kind of data that used are primary data and secondary data.From the result of research can be deduced that in operated accounting activity, the company has following provisions on PSAK No. 16 (Revised 2011) about fixed assets. On the application, the company distinguish the kind of fixed assets and the achievement method, that is cash purchase, construction, or donation, shrinking the fixed assets used straight line method, halt the fixed assets that is not used, removed the fixed assets from own list and take it off by abrogation and annihilation. But on the disclosure, the company not apply the accounting treatment of fixed assets altogether like that PSAK No. 16 (Revised 2011).
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Pelaksanaan Pengadaan Barang/jasa Di Pemerintah Provinsi Gorontalo Ahmad, Surya H; Sondakh, Jullie J; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18620

Abstract

Abstract. Procurement of government goods / services is the activity of obtaining goods / services at reasonable prices, quantity and quality appropriately and timely. Goods / services procurement activities cover efforts to meet the needs of goods / services based on prevailing regulations and legislation, with various considerations for the purposes of easy control and evaluation. By implementating good procurement of goods / services, the good governance atmosphere is hoped to be established. This study aims to analyze the factors that affect the quality of procurement of goods / services in the Provincial Government of Gorontalo. This is a quantitative research and data were analysed by multiple linear regression analysis. Primary data were employed in this study and collected by distributing questionnaires. This study uses four independent variables, namely self-estimate price (HPS), time of procurement of goods / services, integrity, method of selection of goods / service providers, and one dependent variable is the quality of procurement of goods / services.The result of the research shows that the estimated price affect negatively and significantly the quality of the procurement of goods / services. On the other hand, the time of procurement of goods / services, integrity, and the method of selection of goods / service providers affect positively and significantly  the quality of procurement of goods / services in the Government Gorontalo Province.Keywords: HPS, Implementation of procurement of goods / services period, integrity, procurement of goods/services. Abstrak. Pengadaan barang/jasa pemerintah merupakan kegiatan memperoleh barang/jasa dengan harga yang dapat dipertanggungjawabkan, jumlah dan kualitas yang sesuai serta pengadaan yang tepat waktu. Kegiatan pengadaan barag/jasa mencakup usaha-usaha untuk mencukupi kebutuhan barang/jasa berdasarkan peraturan dan perundang-undangan yang berlaku, dengan berbagai pertimbangan agar pengendalian dan evaluasi mudah dilakukan. Dengan pelaksanaan pengadaan barang/jasa yang baik akan menciptakan suasana pemerintahan yang baik (Good Governance). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linear berganda. Sumber data yang digunakan dalam penelitian ini adalah data primer dan pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner. Penelitian ini menggunakan empat variabel independen yaitu harga perkiraan sendiri (HPS), waktu pelaksanaan pengadaan barang/jasa, integritas, metode pemilihan penyedia barang/jasa, dan satu variabel dependen yaitu kualitas pelaksanaan pengadaan barang/jasa.Hasil penelitian menunjukan bahwa harga perkiraan memiliki  pengaruh negatif dan signifikan terhadap kualitas pelaksanaan pengadaan barang/jasa, sedangkan waktu pelaksanaan pengadaan barang/jasa, integritas, dan metode pemilihan penyedia barang/jasa memiliki pengaruh positif dan signifikan  terhadap kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo.Kata Kunci: HPS, waktu pelaksanaan pengadaan barang/jasa, integritas, pengadaan barang/jasa.
Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) Pada Kabupaten Gorontalo Paneo, Fitrianty; Sondakh, Jullie J; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18132

Abstract

Abstract. This study aims to analyze the suitability of GICS implementation in Gorontalo District with Government Regulation Number 60 Year 2008 on  GICS, the obstacles in the implemention of GICS  as well as what efforts have been made to overcome the obstacles of GICS implementation and to increase GICS maturity level in Gorontalo District. This is a qualitative research with case study approach. This study used primary and secondary data. Primary data were obtained from in depth interviews, observation and documentation. On the other hand, secondary data were in the form of documents related to the reseach. The results show that GICSin Gorontalo District has been implemented in accordance to Government Regulation Number 60 Year 2008. However, GICS level 3 (three) maturity targets have not yet been achieved and it means that the implementation of GICS still encounters many obstacles. The obstacles in the application of GICS in Gorontalo District are: 1) insufficient human resource competence, 2) the number of human resources is not in accordance with the needs of organization, 3) limited budget, 4) lack of compliance, 5) evaluation and documentation activities are not maximized yet, and 6) many activities have not been supported by Standard Operational Procedures (SOP). Furthermore, the efforts made to overcome the obstacles of GICS implementation are by 1) encouraging human resources development program such as substantive training and training of their own office, 2) maximizing budget, 3) establishing effective communications, 4) increasing the number of auditors and 5) building organizational commitment.Keywords: Implementation of Government Internal Control System (GICS), GICS Maturity Result, Constraints and efforts Abstrak. Penelitian ini bertujuan untuk menganalisis kesesuaian penerapan SPIP pada Kabupaten Gorontalo dengan PP 60 Tahun 2008 tentang SPIP, mengidentifikasi dan menganalisis kendala dalam penerapan SPIP serta upaya-upaya apa yang dilakukan dalam mengatasi kendala penerapan SPIP untuk peningkatan tingkat maturitas SPIP di Kabupaten Gorontalo. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data yang digunakan adalah data primer, yang diperoleh melalui wawancara mendalam, observasi dan studi dokumentasi. Serta data sekunder berupa dokumen-dokumen terkait dengan penelitian. Hasil penelitian menunjukkan bahwa secara umum penerapan SPIP pada Kabupaten Gorontalo telah sesuai dengan PP 60 Tahun 2008 tentang SPIP. Namun, belum tercapainya target level 3 (tiga) maturitas SPIP di Kabupaten Gorontalo mengindikasikan bahwa penerapan SPIP masih mengalami banyak kendala. Kendala-kendala dalam penerapan SPIP yaitu; 1) kompetensi SDM belum memadai, 2) kuantitas SDM belum sesuai dengan kebutuhan organisasi, 3) terbatasnya anggaran, 4) kurangnya kepatuhan, 5) belum maksimalnya kegiatan evaluasi dan dokumentasi, dan 6) terdapat kegiatan yang belum didukung dengan Standar Operasional Prosedur (SOP). Upaya-upaya yang dilakukan untuk mengatasi kendala-kendala dalam penerapan SPIP yaitu: 1) program pengembangan SDM melalui diklat substantif dan pelatihan kantor sendiri, 2) memaksimalkan anggaran, 3) membangun komunikasi yang efektif, 4) menambah jumlah auditor dan 5) membangun komitmen organisasi.Kata kunci: Penerapan Sistem Pengendalian Intern Pemerintah (SPIP), Tingkat Maturitas Penyelenggaraan SPIP, Kendala dan Upaya.
Analisis Pengelolaan Keuangan Daerah Pemerintah Daerah Kabupaten Kepulauan Talaud Pareda, Marlin; Sondakh, Jullie J; Ilat, Ventje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18431

Abstract

Abstract. The Regional Budget (APBD) is established to improve the capacity of local government in providing services to the community. The Regional Budget (APBD) is an annual form of the Regional Long-Term Development Plan (RPJPD) as well as the Regional Medium-Term Development Plan (RPJMD) are set up in accordance to the vision and mission of the regional head. The Regional Budget (APBD) is prepared by the Regional Government, discussed and approved by the Regional House of Representatives (DPRD). It is thus becoming a legal product, in form of Regional Regulation (Perda) and must be followed by all institutions in the region. This study aims to analyze the financial management of the Regional Government of Talaud Islands Regency. This is a qualitative exploratory research. Data were obtained through in-depth interviews and documentation studies. Key informants are determined by purposive sampling to obtain accurate information. Interviews were conducted by using semi-structured in-depth interviews. The triangulation method was used in order to test the validity or credibility of data and data sources. Results showed that in the process of local government financial management from planning and budgeting and implementation process has been referring to Permendagri No. 13 of 2006 on Guidelines for Management of regional finances but there are still obstacles that are 1) Bureaucratic Structure, (2) Resources, (3) Communication, (4) Disposition or Attitude, (5) Budget Limitations. Keywords: Regional Financial Management, Obstacles.Abstrak. Dalam meningkatkan kapasitas pemerintah daerah dalam memberikan pelayanan kepada masyarakat maka disusunlah Anggaran Pendapatan dan Belanja Daerah (APBD). Anggaran Pendapatan dan  Belanja Daerah (APBD) merupakan wujud tahunan dari Rencana Pembangunan Jangka Panjang Daerah (RPJPD) serta Rencana Pembangunan Jangka Menengah Daerah (RPJMD) yang dibuat dari visi dan misi kepala daerah. Anggaran Pendapatan dan Belanja Daerah (APBD) dipersiapkan oleh Pemerintah Daerah, dibahas dan disetujui oleh Dewan Perwakilan Rakyat Daerah (DPRD) sehingga pada akhirnya menjadi produk hukum berupa Peraturan Daerah (Perda) yang harus diikuti oleh segenap lembaga di daerah. Penelitian ini bertujuan menganalisis pengelolaan keuangan daerah Pemerintah Daerah Kabupaten Kepulauan Talaud. Metode penelitian menggunakan kualitatif dengan pendekatan eksploratif. Data diperoleh melalui teknik wawancara mendalam dan studi dokumentasi. Informan kunci ditentukan secara purposive sampling untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview jenis semi terstruktur. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber data. Hasil penelitian menunjukkan bahwa dalam proses pengelolaan keuangan daerah pemerintah daerah mulai dari proses perencanaan dan penganggaran dan pelaksanaan dilaksanakan berdasarkan ketentuan dalam Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah belum optimal masih terdapat hambatan-hambatan yaitu 1) Struktur Birokrasi, (2) Sumber Daya, (3) Komunikasi, (4) Disposisi atau Sikap, (5) Keterbatasan Anggaran.Kata Kunci: Pengelolaan Keuangan Daerah, Hambatan.
Faktor-Faktor yang Mempengaruhi Penggunaan Sistem E-audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara Pesak, Pricilia Joice; Sondakh, Jullie J; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.26378

Abstract

Abstract. This study aims to analyze factors that influence usage of e-Audit system in Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara using techonology acceptance model (TAM). This study was conducted on auditors who have been using e-Audit system. This is a quantitative research with structural relationship approach. Data were obtained by questionnaires which were distributed to 60 auditors of BPK RI Perwakilan Provinsi Sulawesi Utara and documentation study. The data were analysed by Partial Least Square Structural Equation Model (PLS-SEM) and used SmartPLS software 3.2.7 The results of the study indicate that the factors that influence the use of the e-Audit system are external variables of characteristics system relevant through perceived usefulness, terminology through perceived ease of use, perceived usefulness, attitude using the e-Audit system and behavioral intentions using the e-Audit system. On the other hand, perceived ease of use is found to be a factor that does not affect the actual use or use of e-Audit system. Keywords: e-Audit System, Technology Acceptance Model (TAM)Abstrak. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi penggunaan sistem e-Audit pada Badan Pemeriksa Keuangan (BPK) Republik Indonesia (RI) Perwakilan Provinsi Sulawesi Utara dengan menggunakan Techonology Acceptance Model (TAM). Penelitian ini dilakukan pada auditor BPK yang menggunakan sistem e-Audit. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan survei bersifat hubungan struktural. Data diperoleh melalui kuesioner yang dibagikan kepada 60 auditor BPK RI Perwakilan Provinsi Sulawesi Utara dan studi dokumentasi. Alat analisis data yang digunakan dalam penelitian ini adalah Partial Least Square Structural Equation Model (PLS-SEM), dengan bantuan perangkat lunak SmartPLS 3.2.7. Hasil penelitian menunjukkan bahwa faktor-faktor yang berpengaruh terhadap penggunaan atau pemakaian sesungguhnya sistem e-Audit adalah variabel eksternal karakteristik sistem relevan melalui kegunaan persepsian, variabel eksternal karakteristik sistem terminologi melalui kemudahan penggunaan persepsian, kegunaan persepsian, sikap menggunakan sistem e-Audit dan niat perilaku menggunakan sistem e-Audit. Sedangkan, faktor yang tidak berpengaruh terhadap penggunaan atau pemakaian sesungguhnya sistem e-Audit adalah kemudahan penggunaan persepsian.Kata Kunci: sistem e-Audit, Technology Acceptance Model (TAM)
Analisis Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Laporan Tahunan Perusahaan Manufaktur Sektor Barang Konsumsi yang Go Public di Bursa Efek Indonesia (BEI) Wiyono, Suyatno; Sondakh, Jullie J
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.24919

Abstract

Abstract. This study aims to examine and analyze the influence of company size, company growth, profitability and public ownership of shares on CSR disclosures on annual reports of consumer goods manufacturing sector companies which have been go public on the Indonesia Stock Exchange (IDX). This is a quantitative research. The population in this study were 50 manufacturing companies in the consumer goods sector with a sample of 27 companies determined by purposive sampling technique. This research employed secondary data and multiple regression analysis. Multiple regression analysis was conducted with SPSS version 25. The results showed that company size influences positively and significantly CSR disclosure, the company's growth does not influence positively and significantly CSR disclosure, profitability influences positively but does not influence significantly CSR disclosure, and public share ownership does not influence positively and significantly CSR disclosure.Keywords: Disclosure, corporate social responsibility, size, growth, profitability, public share ownership.Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, pertumbuhan perusahaan, profitabilitas dan kepemilikan saham oleh publik terhadap pengungkapan CSR pada laporan tahunan perusahaan manufaktur sektor barang konsumsi yang sudah go publik di BEI. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah 50 perusahaan manufaktur sektor barang konsumsi dengan sampel penelitian yakni berjumlah 27 perusahaan data yang ditentukan dengan teknik purposive sampling. Metode pengumpulan data menggunakan data sekunder dengan menggunakan analisis data regresi logistik dengan bantuan SPSS versi 25. Hasil penelitian menunjukan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR, pertumbuhan perusahaan tidak berpengaruh positif dan signifikan terhadap pengungkapan CSR, profitabilitas berpengaruh positif dan tidak signifikan terhadap pengungkapan CSR, kepemilikan saham publik tidak berpengaruh positif dan signifikan terhadap pengungkapan CSR.Kata kunci: Pengungkapan, tanggung jawab sosial, ukuran perusahaan, pertumbuhan perusahaan, profitabilitas, kepemilikan saham publik.
Co-Authors Abdul, Yusrin Ade Astalia Pratiwi Ahmad, Surya H Aldy, Watupongoh Risky ALLAN, FRANSISCO Anneke Wangkar Apriliani Kasandra Tumuli, Apriliani Kasandra Cristy Soputan Datu, Christian V. Driyana Ibrahim, Driyana Hangga Wicaksono Murti Harijanto Sabijono Heince R.N Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Jantje Tinangon Jenny Morasa Jessy D.L Warongan, Jessy D.L Jounica Zsezsa Sabhatini Warouw, Jounica Zsezsa Sabhatini Julius Tamawiwy, Julius Lidia Mawikere Lintje Kalangi Liputo, Rahma Dewi Mailoor, Jefri Herbert Marellu, Afke Meilisa, Tumilaar Alvionita Nofry, Sampoel Johanes Novi Swandari Budiarso Paneo, Fitrianty Pare, Yormi Karto Pareda, Marlin Paulina Amanda Sadondang, Paulina Amanda Pricilia Joice Pesak Renaldy Fernando Rolos, Renaldy Fernando Robert Lambey Sonny Pangerapan, Sonny Stanley K Walandouw, Stanley K Stefanny Tabita Mutiara Sembung, Stefanny Tabita Mutiara Steven Tangkuman Tinangon, Jantje J Tongian, Felix Ventje Ilat Warongan, Jessy Watulingas, Grendy Winston Pontoh Wiyono, Suyatno