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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
gultom, asido gerrald iglasias
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Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Likuiditas Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Sub Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Tahun 2019-2021 gultom, asido gerrald iglasias
Jurnal KIAFE Vol. 12 No. 3 (2022): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v12i3.62177

Abstract

Penelitian ini dilakukan untuk menguji dan mengetahui bagaimana pengaruh ukuran perusahaan, pertumbuhan perusahaan, dan likuiditas terhadap pengungkapan corporate social responsibility pada perusahaan sub sektor industri barang konsumsi di Bursa Efek Indonesia tahun 2019-2021. Sampel dalam penelitian ini terdiri dari 40 perusahaan dengan metode analisis data berupa uji statistik deskriptif, uji asumsi klasik, dan regresi linier berganda. Penelitian ini menggunakan pengungkapan CSR perusahaan sebagai variabel dependen, sedangkan variabel independen yang digunakan adalah ukuran perusahaan, pertunbuhan perusahaan, dan likuiditas. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR. Sementara itu, pertumbuhan perusahaan dan likuiditas tidak berpengaruh terhadap pengungkapan CSR.
SISTEM INFORMASI VERIFIKASI KELENGKAPAN SURAT PERTANGGUNGJAWABAN DESA KUALA DUA (E-SPJ) SEBAGAI PERCEPATAN ADMINSTRASI Gultom, Asido Gerrald Iglasias
Jurnal KIAFE Vol. 1 No. 1 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i1.64029

Abstract

The E-SPJ is an information system design in the form of a website that is designed with the aim of verifying the completeness of the SPJ and as a storage database for the SPJ activity records that have been implemented. The design of the E-SPJ information system can also be used to see the completeness of the SPJ and can classify completed and incomplete SPJs. The method used in the design of the E-SPJ information system is to use the system approach and development method. The system approach method uses DFD (Data Flow Diagram) and the system development method uses the Waterfall Model method. The results of the design of the E-SPJ information system are in the form of a proposed system design and general description (design of the E-SPJ website display). The design of the E-SPJ information system is expected to help increase the effectiveness and smooth administration of the system, as well as anticipate findings of incomplete SPJ that have been carried out by work units or village officials in the Desa Kuala Dua Government.
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