Separinda, Aliya Ninda (2023) ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KUALITAS AUDIT (Pada Lembaga Kemanusiaan Yayasan Aksi Cepat Tanggap Cabang Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (1MB) | Request a copy |
|
Text (BAB 1)
BAB 1.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (836kB) |
|
Text (BAB 2)
BAB 2.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (869kB) |
|
Text (BAB 3)
BAB 3.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (713kB) |
|
Text (BAB 4)
BAB 4.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (1MB) | Request a copy |
|
Text (BAB 5)
BAB 5.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (627kB) | Request a copy |
|
Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (702kB) |
|
Text (Lampiran)
LAMPIRAN.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (3MB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk mengetahui Pengungkapan Corporate Social Responsibility (CSR) Dan Kualitas Audit Pada Lembaga Kemanusiaan Di Yayasan Aksi Cepat Tanggap (ACT). Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif. Peneliti mengumpulkan data melalui wawancara, observasi dan dokumentasi kemudian membandingkan hasil yang diperoleh dengan literatur yang berhubungan dengan penelitian. Teknik analisis data yang digunakan adalah pengumpulan data, reduksi data, penyajian data, dan menarik kesimpulan. Objek penelitian ini adalah Yayasan Aksi Cepat Tanggap (ACT). Hasil penelitian ini menunjukkan bahwa Pengungkapan CSR di ACT telah mengungkapkan dana CSR kepada donatur melalui Presentasi program, Rancangan Anggaran Biaya (RAB), Memorandum Of Understanding (MoU) dan Laporan final report. Besarnya dana biaya operasional yang diambil dari dana CSR berdasarkan keputusan bersama. Pada kualitas audit laporan keuangan tahunan ACT telah diaudit oleh Kantor Akuntan Publik (KAP) yang professional. Pada tahun 2016-2020 memperoleh hasil predikat Wajar Tanpa Pengecualian (WTP) dengan prinsip akuntansi yang berlaku umum meliputi SAK yang dikeluarkan Institut Akuntan Publik (IAPI). Namun, terdapat kecurigaan oleh oknum terkait rekayasa hasil predikat WTP pada Aksi Cepat Tanggap (ACT). This study aims to determine the Disclosure of Corporate Social Responsibility (CSR) and Audit Quality in Humanitarian Institutions at the Aksi Cepat Tanggap (ACT) Foundation. The type of research used in this research is descriptive qualitative research. The researcher collected data through interviews, observations and literature studies and then compared the results obtained with the literature related to the research. Data analysis techniques used are data collection, data reduction, data presentation, and drawing conclusions. The object of this research is Yayasan Aksi Cepat Tanggap (ACT). The results of this study indicate that CSR Disclosure in ACT has disclosed CSR funds to donors through program presentations, Budget Draft (RAB), Memorandum of Understanding (MoU) and final report. The amount of operational cost funds taken from CSR funds is based on a joint decision. In terms of audit quality, ACT's annual financial statements have been audited by a professional Public Accounting Firm (KAP). In 2016-2020 obtained the results of the Unqualified Predicate (WTP) with generally accepted accounting principles including SAK issued by the Institute of Certified Public Accountants (IAPI). However, there are still suspicions by some people regarding the fabrication of the WTP predicate results in Aksi Cepat Tanggap (ACT).
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Pengungkapan Corporate Social Responsibility (CSR), Kualitas Audit | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | ALIYA NINDA SEPARINDA | ||||||||
| Date Deposited: | 05 Jan 2023 00:22 | ||||||||
| Last Modified: | 05 Jan 2023 00:22 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9326 |
Actions (login required)
 |
View Item |
