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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Halim, Jenny Puspita; Lindrawati, Lindrawati; Wardani, Rr. Puruwita
Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i2.2567

Abstract

In managing its operating activities, company are not only oriented toward profit but it also needs to be committed to be ethic, operate legally and contribute to increase the quality of its employee’s life, local communities, and the wider community. The company would made the disclosure to obtain recognition of certain parties and it can be through Corporate Social Responsibility Disclosure (CSR) which is disclose in annual report. The company that have good CSR disclosure will be responded positively by investors through in-creased share price. They are also supported by institusional ownership, it would be better. Therefore, this studyaim to examine insti-tusional ownership as a moderating variable between CSR disclosure to firm value. The research design using a quantitive approach to test hypotesis of the influance of CSR disclosure to firm value with institusional ownership as a moderating variable. This study’s object is the companies which is listed on Indonesian Stock Exchange from 2010-2012. The data collecting method is using documentation method. Data analysis technique is multiple regression analysis using Moderated Regression Analysis (MRA). The result of this study show a significant positive effect for CSR disclosure to firm value. Meanwhile, institusional asmoderating variable was unable strengthen CSR disclosure to firm value.
PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT: PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (SURVEY PADA KAP DI KOTA SURABAYA) Hermanto, Benedicta Angelina Budi; Hariyanto, Simon; Wardani, Rr. Puruwita
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2612

Abstract

Dysfunctional audit behavior is a deviant behavior by an auditor which may affect either directly or indirectly the audit quality. One of many ways to improve the audit quality is decreasing the dysfunctional audit behavior. The first step for initiating the efforts to decrease the dysfunctional audit behavior is knowing the factors that caused auditors will accept such behavior. This study aims to examine and obtain empirical evidence about the influence of auditor’s personal characteristics such as performance, locus of control, and turnover intention to the acceptance of dysfunctional audit behavior. Population of this study is auditors who work in public accountant firms in Surabaya. Based on website of Institut Akuntan Publik Indonesia (IAPI), there are 44 public accountant firms in Surabaya in 2013. Data collection techniques used in this study was convinience sampling. Sample of this study was 50 auditors. Data used in this study was primary data in the forms of questionnaire and the results processed using multiple linier regression model. The results showed that the locus of control has a positive effect on the acceptance of dysfunctional audit behavior, while performance and turnover intention do not affect the acceptance of dysfunctional audit behavior
Optimalisasi Literasi Digital Ddn Tata Kelola Organisasi bagi Manajemen KSP CU Prima Danarta di Surabaya melalui Pemanfaatan Google Workspace Wijanarko, Thomas Aquinas; Wardani, Rr. Puruwita; Hartanto, Susanna; Wibowo, Vivian Angelina Soegiharto; Sabatini, Ester
Jurnal Abdi Masyarakat Indonesia Vol 6 No 1 (2026): JAMSI - Januari 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2442

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk meningkatkan literasi digital dan tata kelola organisasi pada KSP CU Prima Danarta melalui pemanfaatan Google Workspace. Topik ini dipilih karena pengurus koperasi masih menghadapi kendala dalam kolaborasi lintas wilayah serta belum optimal dalam penggunaan teknologi informasi untuk menunjang efektivitas tata kelola organisasi. Pendampingan dilaksanakan secara luring di Laboratorium Komputer Akuntansi D-III Universitas Katolik Widya Mandala Surabaya selama dua hari pada Sabtu-Minggu, 23-24 Oktober 2025. Pendampingan ini mengombinasiak pemaparan teori dan praktik langsung. Materi yang diberikan meliputi penggunaan Google Keep, Calendar, Mail, Slide, Sheet, Drive, dan Form, serta diakhiri dengan pre-test, post-test, dan kuesioner umpan balik. Hasil kegiatan menunjukkan peningkatan pemahaman peserta rata-rata sebesar 50,58%, dengan 78,95% peserta mengalami peningkatan skor setelah pendampingan. Hal ini menegaskan bahwa pendekatan pembelajaran berbasis praktik langsung efektif dalam meningkatkan kemampuan literasi digital dan efisiensi tata kelola organisasi koperasi. Kegiatan ini memiliki kelebihan pada aspek integrasi teori dan praktik yang aplikatif, namun masih terbatas dari sisi durasi dan cakupan peserta. Hasil kegiatan ini penting sebagai dasar pengembangan pendampingan lanjutan dan penerapan sistem berbasis Google Workspace secara berkelanjutan di lingkungan koperasi.