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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Faizal Satria Desitama
UIN SATU Tulungagung
Economics, Econometrics & Finance

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Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Di Desa Kaligrejeng Kecamatan Wonotirto Kabupaten Blitar Shinta Dayang Nabilla; Faizal Satria Desitama
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6260

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, akuntabilitas, partisipasi masyarakat terhadap pengelolaan keuangan desa di desa Kaligrenjeng Kecamatan Wonotirto Kabupaten Blitar. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer dan sekunder dengan menyebarkan kuesioner kepada responden. Populasi dalam penelitian ini adalah perangkat desa dan masyarakat setempat. Metode pemilihan sampel menggunakan purposive sampling sehingga mendapatkan 97. Metode analisis data menggunakan analisis regresi linier berganda dan menguji validitas dan reabilitas kualitas kuesioner dengan aplikasi SPSS versi 26. Hasil penelitian menunjukkan, secara parsial variabel transparansi berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 4.106. Secara parsial variabel akuntabilitas berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 5.614. Secara parsial variabel Partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.16 dan thitung sebesar 2.449. Kesimpulan, transparansi dan akuntabilitas dan partisipasi masyarakat secara parsial berpengaruh terhadap pengelolaan. Adapun secara simultan transparansi, akuntabilitas dan partisipasi masyarakat berpengaru terhadap pengelolaan keuangan desa. Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat, Pengelolaan Keuangan Desa
Pengaruh Ukuran Perusahaan, Profitabilitas, Laverage, Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Ana Bariroh; Faizal Satria Desitama
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6720

Abstract

This research is motivated by the existence of problems regarding negligence in implementing CSR and the concept of the need for companies to build harmonious relationships with the community and their stakeholders. This study aims to show how the influence of company size, profitability, leverage, and the size of the board of commissioners affects the disclosure of corporate social responsibility. In this study, the number of samples was 13 companies in the various industrial sectors listed on the IDX for 2019-2021. The method of determining the sample in this study used a purposive sampling method. The data used is secondary data, including annual report data on the company. The data analysis method uses panel data regression using the E-views 9 application. The results of this study indicate that partially company size, profitability and leverage do not have a significant effect on CSR disclosure. The size of the board of commissioners partially has a significant positive effect on CSR disclosure. Simultaneously, company size, profitability, leverage, and board size affect CSR disclosure by 25.7% and the remaining 74.3% is explained by other variables that are not included in the estimation of this study (error term). Keywords: Company Size, Profitability, Leverage, Size of the Board of Commissioners, Disclosure of Corporate Social Responsibility
Co-Authors Ana Bariroh Shinta Dayang Nabilla