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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
Linda Lambey, Linda
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, BURSA MALAYSIA DAN SINGAPORE STOCK EXCHANGE TAHUN 2010-2014 Mamesah, Melisa; Saerang, David P.E.; Lambey, Linda
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14438.5.2.2016.237-248

Abstract

Conservatism is the precautionary principle in uncertainty. There are many cases of accounting frauds occurred due to lack of conservatism implementation resulting financial statements are overstated. This study aims to analyze the affect of firm size, leverage, institutional ownership and audit committee to the implementation of conservatism in the insurance companies listed on Bursa Efek Indonesia, Bursa Malaysia and Singapore Stock Exchange. In this study, conservatism measured by market to book ratio. Used as sample of 11 companies. The analytical method used in this research is multiple regression. The results of this study are firm size and audit committee positively affect the implementation of conservatism. On the other hand, leverage and institutional ownership negatively affect the implementation of conservatism. Keywords: conservatism, firm size, leverage, institutional ownership, audit committee
ANALISIS EFEKTIVITAS PENGGUNAAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BELANJA LANGSUNG PADA BIRO HUKUM PROVINSI SULAWESI UTARA Bumulo, Rahmawaty M.; Lambey, Linda; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21159.2018

Abstract

Budget has an important role any organization both government and private organizations. Budget is a guideline for the actions that will be implemented by the government. It includes the transfers of expenditure and financing plans that measured in Rupiah. Those are arranged systematically in accordance to a certain classification over one period. Budget preparation should be planned in advance so that the programs and activities targeted by the organization can be achieved. This study was conducted with the aim to find out how the budget is made, how the effectiveness of budget use is as a means of controlling direct expenditure, what factors influence the budget absorption mismatch in the North Sulawesi Provincial Legal Bureau in 2015-2017.The analytical method used is descriptive analysis. The results of the research for budget preparation are in accordance with the applicable regulations, that the effectiveness level from the year 2015 to 2017 as a whole is in the effective category. By the year of 2015 the effectiveness of the direct expenditure budget utilization is at 96.33% (effective), which has the lowest budget absorption compared to the year 2016-2017. By the year of 2016 the effectiveness of the direct budget utilization is at 99.76% (effective), and by the year2017 the level of effectiveness is 99.70% (effective). Budget absorption mismatches occur because of budget savings the residual value of spending, the difference in market prices from the prices already budgeted by the Sulawesi Provincial Legal Bureau.Keywords: Budgets, Effectiveness, Direct Expenditure
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA Rotulung, Frandy Demsy Abed; Lambey, Linda; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20942.2018

Abstract

Swallow's Nest Tax is a tax on the activities of taking Swallow's Nest Business. Regional Government of Southeast Minahasa District collects the local taxes. The purpose of this study is to measure the effectiveness and contribution of tax revenue swallow's nest against local tax revenue of Southeast Minahasa District. Data analysis method in this research is using quantitative descriptive analysis method, based on effectiveness ratio analysis and contribution. The effectiveness level of Swallow’s Nest tax in 2015 only amounted to 68.75% still classified as less effective, in 2016 is still classified as less effective with a percentage of 80.00%, in 2017 increased to 196.40% effectively. Contributions tax of Swallow’s Nest against local tax revenue of South Minahasa District still on the very less ratio. Fluctuation of effectiveness and contribution of Swallow’s Nest tax against local tax revenue of Southeast Minahasa District can be surmountable or can be improved.Keywords:       Swallow's Nest Tax, Local Tax, Effectiveness, Contribution
IMPLIKASI PENERAPAN PERATURAN GUBERNUR NOMOR 42 TAHUN 2017 TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT MANADO Wondal, Meilani; Lambey, Linda; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20895.2018

Abstract

The motor vehicle tax amnesty is one of the policies which can be issued by local government to improve its motor vehicle tax revenue. In 2017, local government of North Sulawesi, in this case the Governor of North Sulawesi, issued the Governor Regulation Number 42 Year 2017 about motor vehicle tax amnesty and ownership relocation customs. The purpose of this research is to observe the implication process of applying Governor Regulation Number 42 Year 2017 towards the improvement of motor vehicle tax revenue at SAMSAT Manado. Qualitative research method was used with descriptive analysis method to describe the realization of motor vehicle tax revenue using table and diagram before and after tax amnesty which the conclusion was drawn later. The research outcome showed that motor vehicle tax revenue improved due to tax amnesty program even though its implication was not really considerable only 2.028% of the total revenue of motor vehicle tax in 2017. Keywords: Motor Vehicle Tax Amnesty, Implication, Motor Vehicle Tax Revenue.
Analisis Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap Barang Milik Daerah Pemerintah Kota Bitung Madesen, Piter Mangnga'; Karamoy, Herman; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 2 (2018): Goodwill Vol.9 No. 2 Juli-Desember 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i2.26470

Abstract

 Abstrak. Penelitian ini bertujuan untuk menganalisis penerapan Sistem Pengendalian Intern Pemerintah (SPIP) terhadapa Barang Milik Daerah Pemerintah Kota Bitung, menganalisis kendala yang dihadapi serta upaya-upaya yang dilakukan untuk penerapan yang lebih baik.  Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data di peroleh melalui teknik wawancara secara mendalam, observasi dan studi dokumentasi.  Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang di tetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data.  Data transkrip yang di uraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi. Hasil penelitian menunjukkan bahwa penerapan Sistem Pengendalian Intern Pemerintah (SPIP) belum dilaksanakan sesuai dengan regulasi yang di tetapkan oleh Pemerintah. Kendala yang dihadapi yakni SPIP belum dipahami, dasar hukum/aturan tidak dilaksanakan,  kurangnya kompetensi sumber daya manusia, komunikasi dan informasi yang  tidak berjalan dengan baik, kurangnya komitmen setiap penanggung jawab dan masih kurangnya sarana, prasarana dan bimbingan teknis. Upaya yang dilakukan rekonsiliasi pengurus barang dengan Bidang Aset, optimalisasi pemanfaatan SIMDA BMD, klinik aset serta penambahan anggaran.Kata kunci: Penerapan SPIP, Barang Milik Daerah, Sumber Daya Manusia.
Analisis Penerapan PSAP Nomor 13 Tentang Penyajian Laporan Keuangan Badan Layanan Umum Pada RSUP Prof. Dr. R. D. Kandou Manado Kawenas, Riani Isye; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.18685

Abstract

Abstract. This study aims to analyze the presentation of financial statements in public service agencies at the RSUP Prof. Dr. R. D. Kandou in accordance to PSAP Number 13. This is a qualitative exploratory research. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling in order to meet criterias and to obtain accurate and correct information. Triangulation techniques were used to test the validity of data and data sources. The data were transcribed from the interviews transcriptions. The transcriptions were analyzed by analytical methods consisting of finding themes/coding, conceptualizing scientific statements and interpreting them in narrative form. The results show that the presentation of financial statements in public service agencies at the Prof. Dr. R. D. Kandou has implemented or in accordance to PSAP Number 13. However, they do not completely implement it, particularly in recognizing revenue on Operational Cooperation (KSO). In fact, there are some obstacles in preparing the financial statements. Those obstacles are (1) no clear regulation on the definition of KSO, (2) lack of additional rules or technical guidelines to describe the implementation of PSAP Number 13 for KSO, (3) lack of communication from the Ministry of Health to the Hospital resulting in lack of qualified human resources influences the realization target of PNBP and (4) the assessment of hospital performance is influenced by PSAP Number 13. Due to the importance of the work unit to comply with this regulation, it is necessary to strive to support policies to ensure the implementation of PSAP Number 13 is in accordance to the provisions.Keywords: PSAP Number 13, Public Service Board, Regulation, Effect of ImplementationAbstrak. Penelitian ini bertujuan menganalisis penyajian laporan keuangan badan layanan umum pada RSUP Prof. Dr. R. D. Kandou berdasarkan penerapan PSAP Nomor 13. Penelitian ini menggunakan metode kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan badan layanan umum pada RSUP Prof Dr. R. D. Kandou berdasarkan PSAP Nomor 13 telah diterapkan, namun belum secara keseluruhan, khususnya dalam mengakui pendapatan atas Kerjasama Operasional (KSO). Dalam penyusunan laporan keuangan masih ditemukan beberapa kendala antara lain (1) belum adanya regulasi yang jelas tentang pengertian KSO, (2) belum tersedianya aturan tambahan atau petunjuk teknis untuk menjabarkan penerapan PSAP Nomor 13 untuk KSO, (3) kurangnya komunikasi dari Kementerian Kesehatan RI kepada Rumah Sakit yang mengakibatkan kurangnya SDM yang memahami dan (4) adanya pengaruh penerapan PSAP Nomor 13 terhadap target realisasi PNBP pengaruh penerapan PSAP Nomor 13 pada penilaian kinerja Rumah Sakit.  Karena pentingnya satuan kerja untuk patuh pada regulasi ini maka perlu diupayakan kebijakan pendukung untuk memastikan implementasi PSAP Nomor 13 berjalan sesuai ketentuan.Kata Kunci: PSAP Nomor 13, Badan Layanan Umum, Regulasi, Pengaruh Penerapan.
Analisis Pengukuran Kinerja Berbasis Balanced Scorecard Pada Rumah Sakit Robert Wolter Mongisidi Manado Rompas, Merlin Arliany; Karamoy, Herman; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 1 (2019): Goodwill Vol.10 No.1 Januari-Juni 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i1.26476

Abstract

Abstract. This study is purposed to develop the Analysis of balanced scorecard based performance measurement at the Wolter Mongisidi Hospital, Manado. This study consists of empirical surveys based on comprehensive questionnaires, followed by individual and in-depth interviews, as well as the analysis of relevant documents. The data were collected from administrative and healthcare staff located at selected departements in Wolter Mongisidi Hospital. The interview participants were selected from the staff and healthcare personnels who are actively engaged in performance measurement activities. Triangulation was pursued through the multiple sources of evidences. The findings of the study are beneficial in terms of the lessons learned for managerial practices. They provide useful knowledge and understanding of the balanced scorecard based performance measurement in public hospital, particularly Wolter Mongisidi Hospital, Manado. The study contributed to literature in terms of the development of a performance measurement model. The modified performance measurement model is intended to make it easier for the hospital to engage in the performance measurement process, particularly in measuring performance indicators by using the balanced scorecard. The proposed performance measurement model may assist Wolter Mongisidi Hospital to carry out their performance measurement reporting and eventually could provide a positive impact on accreditation status. This study also presents a knowledge base for further research in similar studies and expands the findings in the context of public hospitals in Indonesia.Keywords: Performance measurement, balanced scorecard, financial perspective, customer perspective, internal process perspective, growing and learning perspective.Abstrak. Penelitian ini bertujuan untuk menganalisis pengukuran kinerja berbasis balanced scorecard di Rumah Sakit Wolter Mongisidi, Manado. Penelitian ini terdiri dari survei empiris berdasarkan kuesioner komprehensif, diikuti oleh wawancara individu dan mendalam, serta analisis dokumen yang relevan. Data dikumpulkan dari staf administrasi dan kesehatan yang terletak di beberapa tempat yang dipilih di Wolter Mongisidi Hospital. Para peserta wawancara dipilih dari staf dan petugas kesehatan yang secara aktif terlibat dalam kegiatan pengukuran kinerja. Triangulasi dilakukan melalui berbagai sumber bukti. Temuan penelitian bermanfaat dalam hal pembelajaran untuk praktik manajerial. Studi ini memberikan pengetahuan dan pemahaman yang bermanfaat tentang pengukuran kinerja berdasarkan balanced scorecard di rumah sakit umum, terutama Rumah Sakit Wolter Mongisidi, Manado. Studi ini memiliki titik puncak yakni konsep pengukuran kinerja. Model pengukuran kinerja yang dirancang dimaksudkan untuk memudahkan rumah sakit untuk melakukan pengukuran kinerja, terutama dalam mengukur indikator kinerja dengan menggunakan balanced scorecard. Model pengukuran kinerja yang diusulkan dapat membantu Rumah Sakit Wolter Mongisidi untuk melaksanakan pelaporan pengukuran kinerja mereka dan akhirnya dapat memberikan dampak positif pada status akreditasi. Studi ini juga menyajikan basis pengetahuan untuk penelitian lebih lanjut dalam studi serupa, dan memperluas temuan dalam konteks rumah sakit umum di Indonesia.Kata Kunci: Pengukuran kinerja, balanced scorecard, perspektif keuangan, perspektif pelanggan, perspektif proses internal, perspektif pertumbuhan dan pembelajaran.
ANALISIS PELAKSANAAN DAN PENATAUSAHAAN DANA DESA PADA DESA-DESA DALAM WILAYAH KECAMATAN KOTAMOBAGU TIMUR, KOTA KOTAMOBAGU Mamelo, Gresly Yunius Rainal; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13558

Abstract

Local autonomy authorizes local government to manage and operate their governance including villages as the smallest unit in supporting local development. UU number 16 year 2014 regulates villages and authorizes their local government to manage their own finance. Village fund management must be conducted in accordance with accountability, participatory and transparency as a responsibility fulfillment to public. This study is an exploratory qualitative research. Content analysis was used to analyzed data which consists of data reduction, data display and conclusion. Respondent villages are Moyag Village and Kobo Kecil Village in District of East Kotamobagu, Kotamobagu City. Results indicate that the implementation of village fund has been compiled in accordance to the regulation. However, there is a problem in the capability of human resources. Continuous trainings are needed to improve the capabilities of PTPKD and TPK Staff. On the other hand, computer application of SIMDA has been employed to administer the village fund, despite it has not been used optimally. Supervision for management staff is needed to improve the administration.   Keywords : Village Fund, Accountability, Participatory, Transparancy
Analisis Pelaksanaan Tindak Lanjut Hasil Pemeriksaan BPK RI atas Laporan Keuangan Pemerintah Daerah di Kabupaten Kepulauan Talaud Essing, Sisilia Amelia; Saerang, David P E; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15331

Abstract

Abstract. Follow up audit results by State Audit Agency or Badan Pemeriksa Keuangan (BPK) are intended to fulfill its obligations as recommended in Audit Report. The completion of follow up audit results has been slightly increased. The percentage is higher than average. However, it is still below the minimal standard determined by BPK. Time completion is ineffectively conducted. This study is a qualitative research and a case study.This research was conducted in Local Government of Talaud Islands Regency. Data consists of primary and secondar data. Primary data were collected with in-depth interviews. On the other hard, secondary data were employed by document analysis. Interviews were transcribed into data transcriptions, analysed, coded, and categorized into themes. Content analysis was used to analyse the data. Resuls indicate that the quality of human resources in this team faces obstacles : (1) The lack of understanding in responding or following up the audit recommendations; (2) The insufficient number of staff involving in executing the follow up audit results; and (3) The follow up process is not fully being implemented. The process must be in accordance to Standard Operating Procedure (SOP) of follow up audit results by BPK. Moreover, this SOP is not yet publicized among the team. Keywords : Follow-up audit results, Human Resources, and Standard Operating Procedure. Abstrak. Tindak lanjut hasil pemeriksaan Badan Pemeriksa Keuangan adalah tindak lanjut yang dilakukan oleh pemerintah daerah untuk memenuhi kewajiban seperti yang dituangkan dalam rekomendasi Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan. Penyelesaian tindak lanjut mengalami peningkatan walaupun sangat kecil. Persentasi saat ini berada diatas rata-rata, namun belum mencapai standar minimal dari Badan Pemeriksa Keuangan. Waktu penyelesaian tindak lanjut tidak efektif dilaksanakan. Penelitian ini merupakan penelitian kualitatif dengan jenis penelitian studi kasus. Lokasi penelitian di Pemerintah Daerah Kabupaten Kepulauan Talaud. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari wawancara mendalam terhadap responden individual. Data sekunder diperoleh dari studi dokumentasi. Hasil wawancara di-transcribe menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukkan bahwa kualitas Sumber Daya Manusia dari tim teknis cukup memadai. Namun masih ada hambatan bagi tim teknis : (1) kurangnya pemahaman tentang cara menindaklanjuti rekomendasi hasil pemeriksaan; (2) jumlah personil yang dilibatkan dalam pelaksanaan tindak lanjut masih kurang; (3) proses tindak lanjut belum sepenuhnya dilakukan berdasarkan prosedur yang tertuang dalam Standar Operasional Prosedur Tindak Lanjut Hasil Pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia. Selain itu Standar Operasional Prosedur yang telah dibuat belum dipublikasikan kepada tim . Kata kunci:  Tindak lanjut hasil pemeriksaan, Sumber Daya Manusia, dan Standar Operasional Prosedur.
Pengaruh Komisaris Independen, Dewan Pengawas Syariah, Kepemilikan Institusional, dan Profitabilitas Terhadap Tingkat Pengungkapan Tanggung-jawab Sosial pada Bank Syariah di Indonesia Mokoginta, Rena Mustari; Karamoy, Herman; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.19103

Abstract

Abstract. This purpose of this study is aimed to analyze the influence of independent commissioners on the level of disclosure of social responsibility, the influence of the Shariah Supervisory Boards (SSB) on the level of social responsibility disclosure, the influence of institusional ownership on the level of social responsibility disclosure and profitability influence on the level of social responsibility disclosure on shariah bank in Indonesia. The number of observations in this study is 68 years of sharia bank of 13 sharia commercial banks registered in Sharia Banking Statistics of the Financial Services Authority period 2008-2016. This study uses secondary data which are in the form of annual reports obtained through the official website of each sharia commercial bank. Hypothesis testing is conducted by using multiple linier regression analysis method with SPSS version 21. The result showed that hypothesis 1 that is independent commissioner does not have an effect on social responsibility disclosure level, hypothesis 2 that is sharia supervisory board influences to disclosure level of responsibility, hypothesis 3 that is institutional ownership does not affect the level of social responsibility disclosure and hypothesis 4 that is profitability does not affect the level of social responsibility disclosure.Keywords: disclosure, social responsibility, independent commissioner, sharia supervisory board, institutional ownership, and profitabilityAbstrak. Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh komisaris independen terhadap tingkat pengungkapan tanggung jawab sosial, pengaruh Dewan Pengawas Syariah (DPS) terhadap tingkat pengungkapan tanggung jawab sosial, pengaruh kepemilikan institusional terhadap tingkat pengungkapan tanggung jawab sosial dan pengaruh profitabilitas terhadap tingkat pengungkapan tanggung jawab sosial pada bank syariah di Indonesia. Jumlah observasi dalam penelitian ini adalah  68 tahun bank syariah dari 13 bank umum syariah yang terdaftar di Statistik Perbankan Syariah Otoritas Jasa Keuangan periode 2008-2016. Penelitian ini menggunakan data sekunder yaitu berupa laporan tahunan yang diperoleh melalui website resmi tiap-tiap bank umum syariah. Pengujian hipotesis dilakukan dengan menggunakan metode analisis regresi linier berganda dengan bantuan SPSS versi 21. Hasil penelitian menunjukkan bahwa hipotesis 1 yaitu komisaris independen tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial, hipotesis 2 yaitu dewan pengawas syariah berpengaruh terhadap tingkat pengungkapan tanggung jawab, hipotesis 3 yaitu kepemilikan institusional tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial dan hipotesis 4 yaitu profitabilitas tidak berpengaruh terhadap tingkat pengungkapan tanggung jawab sosial.Kata Kunci: Pengungkapan, tanggung jawab sosial, komisaris independen, dewan pengawas syariah (DPS), kepemilikan institusional, dan profitabilitas
Co-Authors Aldiansyah Sugeha Andries, Jazzy . Angelia Wibisono, Angelia Anneke Wangkar Antameng, Desy Pratiwi Arina, Kevin Thio Awaeh, Maya Angriani Bumulo, Rahmawaty M. Damapolii, Erwin David P. E. Saerang David P.E. Saerang Dhullo Afandi Elvira Diana Worotitjan, Elvira Diana Engelina, Wilma Deodora Essing, Sisilia Amelia Faleria, Rondonuwu Ester Fanny Jitmau Farlane S. Rumokoy Farlane Stevie Rumokoy Fitria Ayu Lestari Niu Frederik G. Worang, Frederik G. Gresly Yunius Rainal Mamelo, Gresly Yunius Rainal Gunadi, Venisca . Hannah Nadia Pijoh, Hannah Nadia Harbelubun, Astuty Veronika Laura Heince R.N Wokas Hendrik Gamaliel Herman Karamoy Jantje Tinangon Jhon Fiesgrald Wungow, Jhon Fiesgrald Jocom, Jessica Johan R. Tumiwa, Johan R. Joy Elly Tulung Kalendesang, Angelina Klesia Karwur, Karina Ocktovenisia Kasmadi, Kartika Aprillia Kawenas, Riani Isye Kewas, Agnes MD Kiai Demak, Najah A. Y. Lahiang, Mercel Hendrik Lantu, Christover . Liando, Leonard Yosua Lidia Mawikere Lintje Kalangi Liono, Marcelita . Lumenta, Anatasia Lumintang, Gyshella Smylie Madesen, Piter Mangnga' Maria Tielung Matei, Angela Mulyani Megasilvia Windy Mintahari, Megasilvia Windy Melisa Mamesah Merinda H. Ch. Pandowo Mokoginta, Novtania Mokoginta, Rena Mustari Mukuan, Phoebe R.J.S Novi Dwi Lestari Novi S. Budiarso, Novi S. Panekenan, Heine Glorina Pangkong, Claudya Monica Permata, Dana Nastari Pobela, Resti Wisna Polii, Josephien Pongantung, Inke F. Ponto, Monica . Rani, Falentina K. G. Rico Darmanto, Rico Riska Valentine Ulaan, Riska Valentine Robert Lambey Rompas, Merlin Arliany Rori, Riebka Praisylia Rotinsulu, Stephen . ROTTY, AMELIA TRIFENA Rotulung, Frandy Demsy Abed Rumangu, Mac J. Rumokoy, Farlen S. Runtuwarouw, Margaretha Yeane Sabanari, Anatasya E. Saerang, David P E Sandag, Eltie Christi Sanger, Rini . Sendy J. Mewengkang, Sendy J. Sepang, Kevin . Setyowati, Rifka . Sherly Pinatik Sifrid S. Pangemanan Sintje Rondonuwu, Sintje Soputan, Rocky Stanley Kho Walandouw Steven Tangkuman Tangkowit, Reince Herry Tanto, Hendra Wijaya Tasik, Hizkia H.D Tumiwa, Johan . Ulfiyati, Ulfiyati Ventje Ilat Walakandou, Regina Joan Ribka Wangkar, Anneke . Waworuntu, Priskila Charity Widjaja, Prielly Natasya Kartini Widono, Angie Michelle Winston Pontoh Wondal, Meilani Worang, Frederick G. Zumrotin, Tsania .