FAKTOR DETERMINAN PENGUNGKAPAN SUKARELA OLEH YAYASAN DI INDONESIA

Marfuah Marfuah, Alifia Rachma Diani, Chivalrind G Ayuntari

Abstract


The purpose of this study was to determine the effect of donations, restricted funds, organizational size, and age of the organization age on the voluntary disclosure of the foundation. All foundations in Indonesia are the population in this study. The sample of this research is foundations in Indonesia that submit financial reports via the internet between 2013-2019 and have complete data. Based on these criteria, 114 financial reports were obtained as the research sample. The results of this study prove that restricted funds and organizational size have a significant positive effect on voluntary disclosure, while the donations and age of the organization have no significant positive effect on voluntary disclosure. The implication of this research is that funders must consider the restricted funds and the size of the organization to assess the prospects of the foundation. In addition, the foundation must increase voluntary disclosure to be more transparent in providing information about its foundation. With transparency, the foundation will more easily get the trust to receive funds that are beneficial to the foundation's survival.


Keywords


Donations; Organization Age; Organization Size; Restricted Fund; Voluntary Disclosure

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Abdillah, M. R. (2019). Pengaruh Strategi Bisnis Terhadap Internet Financial Reporting dan Agency Cost Sebagai Variabel Intervening. Dinamika Ekonomi Jurnal Ekonomi dan Bisnis, 12(1), 1-18.

Atan, R., Zainon, S., & Wah, Y. B. (2012). Quality Information by Charity Organizations and its Relationship with Donations. Recent Advances in Business Administration, 118-123.

Ayu, R. D. (2014). Rekonstruksi Pelaporan Keuangan Organisasi Nirlaba Pada Yayasan Pendidikan Islam Indocakti Malang Berdasarkan PSAK Nomor 45. Skripsi. Jurusan Akuntansi Fakultas Ekonomi Universitas Jember.

Davis, G. F., & Cobb, J. A. (2010). Resource Dependence Theory: Past And Future. Research In The Sociology Of Organizations, (28):21–42.

Hayati, P. S., & Suprayogi, N. (2018). Analisis Perbandingan Internet Financial Reporting Index Bank Umum Syariah Di Indonesia, Malaysia, Iran, dan Sudan. Jurnal Ekonomi dan Bisnis Islam, 4(1): 48-63.

Hidayat, M. (2017). Faktor-Faktor yang Mempengaruhi Pengungkapan Sukarela Pada Laporan Tahunan Sektor Perbankan di Bursa Efek Indonesia. Dimensi, 6(1): 151–172.

Hillman, A. J., Withers, M. C., & Collins, B. J. (2009). Resource dependence theory: A review. Journal of Management, 35(6): 1404–1427.

Jensen, M., C., dan W. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Finance Economic, 3(4):305- 360.

Johnson, B. L. (1995). Resource Dependence Theory: A Political Economy Model of Organizations. The Educational Resources Information Center (ERIC).

Khieng, S., & Dahles, H. (2015). Resource Dependence and Effects of Funding Diversification Strategies Among NGOs in Cambodia. Voluntas, 26(4): 1412–1437.

Kusumaningtyas, T. K., & Andayani. (2015). Pengaruh Good Corporate Governance terhadap Nilai Perusahaan yang Terdaftar pada Indeks SRI-KEHATI. Jurnal Ilmu Dan Riset Akuntansi, 4(7): 1–16.

Mitchell, G. E. (2014). Strategic Responses to Resource Dependence Among Transnational NGOs Registered in the United States. Voluntas, 25(1): 67–91.

Murni, Y. (2016). Pengaruh Karakteristik Perusahaan dan Profitabilitas Terhadap Tingkat Kelengkapan Pengungkapan Sukarela dalam Laporan Tahunan Perbankan di Indonesia. Simposium Nasional Akuntansi XIX. Lampung, Universitas Lampung.

Nie, L., Liu, H. K., & Cheng, W. (2016). Exploring Factors that Influence Voluntary Disclosure by Chinese Foundations. Voluntas, 27(5): 2374–2400.

Nova, R. S., & Oktaviana, U. K. (2016). Analisis Pengungkapan Sukarela Bank Syariah di Indonesia. El Muhasaba: Jurnal Akuntansi Universitas Islam Negeri Maulana Malik Ibrahim Malang, 6(1): 94–110.

Nugroho, A. S. (2012). Pengaruh Karakteristik Pe Rusahaan Terhadap Tingkat Keluasan Pengungkapan Laporan Keuangan Pada Sektor Industri Makanan Da N Minuman Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmu & Riset Akuntansi, 1(12): 1–27.

Powers, M. (2014). The structural organization of NGO publicity work: Explaining Divergent Publicity Strategies at Humanitarian and Human Rights Organizations. International Journal of Communication, 8(1): 90–107.

Putri, Diah Safitri. (2011). Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Tahunan Perusahaan. Skripsi. Program Sarjana Jurusan Akuntansi Fakultas Ekonomi Universitas Brawijaya.

Wardani, R. P. (2012). Faktor-faktor yang Mempengaruhi Luas Pengungkapan Sukarela. Jurnal Akuntansi Dan Keuangan, 14(1): 1–15.

Yuliarti, N. C. (2014). Studi Penerapan PSAK 45 pada Yayasan Panti Asuhan YABAPPENATIM Jember. Jurnal Akuntansi Universitas Jember, 12(2): 58–73.

Zainon, S., Atan, R., & Wah, Y. B. (2014). An Empirical Study on The Determinants of Information Disclosure of Malaysian Non-Profit Organizations. Asian Review of Accounting, 22(1): 33-55.




DOI: http://dx.doi.org/10.25105/mraai.v21i1.7339

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 Creative Commons License

Media Riset Akuntansi, Auditing & Informasi Creative Commons Attribution-NonCommercial 4.0 International License.