ANALISIS PENYUSUNAN DAN PELAKSANAAN PROGRAM AUDIT LAPORAN KEBERLANJUTAN PERUSAHAAN (STUDI PADA PERUSAHAAN DALAM INDUSTRI MINYAK DAN GAS DI INDONESIA)

Putu Sukma Kurniawan

Abstract


Abstract. This article aims to provide an understanding of the preparation and implementation of the audit program on the company's sustainability report. The audit on the sustainability report aims to provide confidence that the information presented in the sustainability report is correct and in accordance with GRI G4. Guidelines for the preparation and implementation of the audit program on sustainability reports are based on AA 1000 Assurance Standard (AA1000AS) and AA 1000 AccountAbility Principles (AA1000APS) guidelines. The object of research is the company's sustainability report, especially the sustainability report of companies engaged in the oil and gas industry. The research method uses descriptive methodology and literature review research design. The result of the research resulted a model of audit implementation on company sustainability report. The results of this study are expected to provide an understanding of the company's sustainability report audit and support the sustainability reporting process in Indonesia.

Keywords: audit; AA1000AS; AA1000APS; GRI G4; sustainability report; oil and gas industry

 

Abstrak. Artikel ini bertujuan untuk memberikan pemahaman mengenai penyusunan dan pelaksanaan program audit pada laporan keberlanjutan perusahaan. Audit pada laporan keberlanjutan bertujuan untuk memberikan keyakinan bahwa informasi yang disajikan dalam laporan keberlanjutan adalah benar dan sesuai dengan GRI G4. Pedoman dalam penyusunan dan pelaksanaan program audit atas laporan keberlanjutan didasarkan pada pedoman AA 1000 Assurance Standard (AA1000AS) dan AA 1000 AccountAbility Principles (AA1000APS). Objek penelitian adalah laporan keberlanjutan perusahaan, khususnya industri minyak dan gas. Metode penelitian mempergunakan metodologi deskriptif dan desain penelitian studi pustaka. Hasil penelitian menghasilkan sebuah model pelaksanaan audit pada laporan keberlanjutan perusahaan. Hasil penelitian ini diharapkan dapat memberikan pemahaman mengenai audit laporan keberlanjutan perusahaan dan mendukung proses pelaporan keberlanjutan di Indonesia.

Kata Kunci: audit; AA1000AS; AA1000APS; GRI G4; industri minyak dan gas; laporan keberlanjutan


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DOI: http://dx.doi.org/10.17509/jaset.v10i1.10596

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