Corporate Social Responsibility Disclosure And Audit Quality: Humanitarian Institutions Yayasan Aksi Cepat Tanggap

Penulis

  • Munir Munir Syari’ah, Sekolah Tinggi Ilmu Syari’ah Al-Manar, Jakarta
  • Rimi Gusliana Mais Accounting Department, Economy, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta , Jakarta

https://doi.org/10.33476/jeba.v8i1.3813

Kata Kunci:

Pengungkapan Corporate Social Responsibility (CSR), Kualitas Audit, Aksi Cepat Tanggap

Abstrak

Penelitian ini bertujuan untuk mengetahui Pengungkapan Corporate Social Responsibility (CSR) dan Audit Kualitas Lembaga Kemanusiaan di Yayasan Aksi Cepat Tanggap (ACT) Tahun 2022. Jenis penelitian deskriptif kualitatif, pengumpulan data melalui wawancara, observasi dan studi literatur kemudian dibandingkan hasil yang diperoleh dengan literatur yang berkaitan dengan penelitian. Teknik analisis data yang digunakan adalah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa CSR Disclosure di ACT telah mengungkapkan dana CSR kepada donatur melalui pemaparan program, Rancangan Anggaran Pendapatan dan Belanja Negara (RAB), Nota Kesepahaman dan laporan akhir. Besaran biaya operasional yang diambil dari dana CSR didasarkan pada keputusan bersama. Dari segi kualitas audit, laporan keuangan tahunan ACT telah diaudit oleh Kantor Akuntan Publik profesional. Pada tahun 2016-2020 memperoleh hasil Predikat Wajar Tanpa Pengecualian (WTP) dengan prinsip akuntansi yang berlaku umum termasuk SAK yang diterbitkan oleh Institut Akuntan Publik (IAPI). Namun dugaan oknum yang melakukan pemalsuan hasil predikat opini Wajar Tanpa Pengecualian (WTP) pada ACT juga banyak ditemukan adanya kejanggalan.

Referensi

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Unduhan

Diterbitkan

2023-09-07

Terbitan

Vol 8 No 1 (2023): JANUARI - JUNI 2023

Bagian

Articles

Lisensi

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