Pengaruh Transparansi dan Akuntabilitas terhadap Program Corporate Social Responsibility (CSR) Berbasis Aplikasi Digital pada Telkom Witel Sulbagteng

Dhea Ananda Putri Sitopan (Program Studi Akuntansi Sektor Publik, Universitas Tadulako Sulawesi Tengah, Indonesia)
Rahma Masdar (Program Studi Akuntansi Sektor Publik, Universitas Tadulako Sulawesi Tengah, Indonesia)
Masruddin Masruddin (Program Studi Akuntansi Sektor Publik, Universitas Tadulako Sulawesi Tengah, Indonesia)
Rudy Usman (Program Studi Akuntansi Sektor Publik, Universitas Tadulako Sulawesi Tengah, Indonesia)
Betty Betty (Program Studi Akuntansi Sektor Publik, Universitas Tadulako Sulawesi Tengah, Indonesia)

Jurnal Ekonomi, Manajemen, dan Bisnis
Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis

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).