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All Journal Journal Of Business, Finance, and Economics (JBFE) Jurnal Gici Jurnal Keuangan dan Bisnis
Wahjuny Djamaa
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Economics, Econometrics & Finance

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Analisis Implementasi Good Coorporate Governance (GCG) Dan Corporate Social Responsibility (CSR) Di PT. Ace Hardware Indonesia Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2018 Wahjuny Djamaa
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 14 No 1 (2022): Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Gici

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.063 KB) | DOI: 10.58890/jkb.v14i1.15

Abstract

Good Corporate Governance (GCG) atau tata kelola perusahaan yang baik suatu perusahaan bisa menjadi alat pertimbangan investor dalam mengambil keputusan. Corporate Social Responsibility (CSR) merupakan suatu konsep organisasi khususnya perusahaan besar yang memiliki berbagai bentuk tanggung jawab terhadap seluruh pemangku kepentingan. Pengumpulan data yang digunakan adalah dokumentasi dan observasi tidak langsung, yaitu dengan mengumpulkan data dan informasi mengenai tata kelola perusahaan yang baik dan juga CSR yang didapat dari laporan tahunan di BEI (Bursa Efek Indonesia), serta membuat tabel cheklist penilaian GCG versi FCGI dan tabel pengungkapan CSR berdasarkan indikator CSR menurut GRI untuk mengukur kinerja GCG dan CSR. Hasil penelitian menggunakan tabel cheklist penilaian GCG versi FCGI mendapatkan hasil dari scoring yaitu, 100 % sehingga dapat disimpulkan Good Corporate Governance Sangat Terwujud. Sedangkan untuk CSR menggunakan tabel checklist pengungkapan CSR berdasarkan indikator Ekonomi dan Sosial menurut GRI-G4 mendapatkan hasil 66,7 %, sehingga dapat disimpulkan Corporate Social Responsibility Cukup Terwujud.
Analisis Dilema Etika Dalam Profesi Akuntan Publik (Studi Kasus Pada Kantor Akuntan Publik Heru Satria Rukmana 2022-2024: (Case Study at Public Accounting Firm Heru Satria Rukmana 2022-2024) Wahjuny Djamaa; Annisa Annisa; Rizal Bakti; Heirunissa Heirunissa; Rio Eldianson
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7658

Abstract

This study aims to analyze the ethical dilemmas faced by public accountants in the implementation of financial statement audits at the Public Accounting Firm Heru Satria Rukmana for the 2022-2024 period. This research uses a descriptive method with a qualitative approach through interviews with three parties, namely public accountants, clients, and audit managers. The results of the study show that public accountants in this office often experience ethical dilemmas in the form of pressure from clients to adjust audit results according to the interests of management. Despite this, the majority of accountants still adhere to the applicable professional code of ethics and auditing standards. Clients rated the auditor as having good integrity and independence, although some clients admitted to having tried to put pressure on the auditor. On the other hand, audit managers have an important role in handling dilemmatic situations and maintaining the implementation of the code of ethics in the office environment. Overall, Public Accounting Firm Heru Satria Rukmana has made efforts to implement professional ethical standards well, although challenges from external pressures are still the main obstacles that need to be anticipated. This research is expected to be a reference for the public accounting profession in facing ethical dilemmas and maintaining professionalism and integrity in the implementation of duties.
Co-Authors Annisa Annisa Heirunissa Heirunissa Rio Eldianson Rizal Bakti