Analisis Faktor yang Mempengaruhi Keputusan Gereja Untuk Penerapan ISAK 35 dalam Persepsi Good Corporate Governance (Studi Kasus Gereja di Kota Medan)

Abstract

This study aims to analyze the factors that influence church leaders’ decisions to adopt ISAK 35 (Interpretation of Financial Accounting Standards No. 35) as the financial reporting standard for nonprofit organizations. A quantitative approach was employed using a survey method, with questionnaires distributed via Google Forms to 138 church administrators in Medan City selected through purposive sampling. Data were analyzed using SmartPLS 3.0. The findings indicate that among the five principles of Good Corporate Governance developed by KNKG, only the principle of responsibility has a significant effect on the decision to adopt ISAK 35. In contrast, the principles of transparency, accountability, independence, and fairness show no significant influence on the adoption of ISAK 35.