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Betty Betty
Program Studi Akuntansi Sektor Publik, Universitas Tadulako Sulawesi Tengah, Indonesia
Economics, Econometrics & Finance

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Pengaruh Transparansi dan Akuntabilitas terhadap Program Corporate Social Responsibility (CSR) Berbasis Aplikasi Digital pada Telkom Witel Sulbagteng Dhea Ananda Putri Sitopan; Rahma Masdar; Masruddin Masruddin; Rudy Usman; Betty Betty
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.846

Abstract

The implementation of Corporate Social Responsibility (CSR) programs based on digital applications requires transparency and accountability to ensure that the programs run effectively and provide benefits to the beneficiaries. This study aims to examine the influence of transparency and accountability on digital application-based CSR programs at PT Telkom Witel Sulbagteng. This study employed a quantitative method by distributing questionnaires to 80 beneficiaries (supported MSMEs). The data were analyzed using SPSS 26 through instrument validation, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that transparency has a negative and significant effect with a regression coefficient of -0.332, while accountability has a positive and significant effect with a regression coefficient of 0.956. Simultaneously, both variables had a significant effect, with a coefficient of determination of 57.6%. PT Telkom Witel Sulbagteng is advised to improve information dissemination and accountability mechanisms so that the benefits of the digital-app-based CSR program can be more fully realized by the beneficiaries (supported MSMEs).
Co-Authors Dhea Ananda Putri Sitopan Masruddin Masruddin Rahma Masdar Rudy Usman