Kualitas Assurance Statement Pada Laporan Keberlanjutan Perusahaan Periode Tahun 2020 – 2022
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Nov 1, 2024
Keywords:
Kualitas, Pernyataan Asuransi, Laporan Keberlanjutan
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Abstract
Laporan keberlanjutan adalah laporan kinerja yang dibuat oleh perusahaan untuk mengukur, mengungkapkan, dan mengelola perubahan dalam rangka membuat kegiatan yang keberlanjutan. Peneliti menggunakan desain studi deskriptif dengan metode analisis isi secara kuantitatif dan kualitatif. Objek penelitian adalah 30 (tiga puluh) perusahaan yang konsisten menerbitkan laporan keberlanjutan disertai dengan pernyataan asurans dengan standar AA1000AS dan ISAE3000 periode tahun 2020 – 2022. Hasil penelitian menunjukkan tingkat kepatuhan berdasarkan gabungan elemen standar AA1000AS dan ISAE3000 berdasarkan total skor rata-rata secara kuantitatif berada pada tingkat 73% dan secara kualitatif berada pada tingkat 75%. Kesimpulan penelitian menunjukkan tingkat kualitas pernyataan asurans yang tinggi pada semua aspek berdasarkan penyedia jasa asurans, standar asurans yang digunakan, negara penelitian, tahun penelitian, perusahaan, dan sektor industri.
Kata kunci : Kualitas, pernyataan asurans, laporan keberlanjutan
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References
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Wijoyo, H., Prayudi, A., & Putra, R. S. (2020). The Influence of Work Motivation and Organizational Culture to Employee Performance. In Proceedings of the 11th Annual International Conference on Industrial Engineering and Operations Management (Vol. 58, No. 3, pp. 4419-4425). IEOM Society International.
A.Misser, Sunil., Dongsoo Kim., Assheton L. Stewart Carter. (2018). The 2018 AccountAbility Principles. AccountAbility. www.accountability.org
A.Misser, Sunil., Dongsoo Kim., Amy Springsteel. (2020). The AA1000 Assurance Standard (AA1000AS v3). AccountAbility. www.accountability.org
Cintya Dewi, Ni Putu Rusmitha., Fransisca Ninik Yudianti., & Reni Retno Anggraini. (2019). Kualitas Assurance Statement Atas Sustainability Reports. Jurnal Akuntansi Bisnis Vol.12 (No.2 ) : Hal. 148-171 Th. 2019. https://journal.ubm.ac.id/index.php/akuntansi-bisnis/article/view/1776
GRI. (2016a). GRI 102 : Pengungkapan Umum. 1 – 45.
GRI. (2016b). Standar Pelaporan Keberlanjutan GRI 2016 : 101 Landasan. Global Reporting Initiative, 30.
GRI. (2022). GRI 1 : Landasan 2021 Prinsip Pelaporan dan Rekomendasi Tambahan Untuk Pelaporan. 21-27.
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5-21. https://doi.org/10.1016/j.jclepro.2013.07.005
International Auditing and Assurance Standards Board. (2013). ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information International Framework for Assurance Engagements and Relating Conforming Amandments. International Federation of Accountants (IFAC). https://doi.org/10.5117/mab.75.15685
International Federation of Accountants. (2010). International Framework for Assurance Engagements. In Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Part II. New York : International Auditing and Assurance Standards Board. www.langual.org
Krippendorff, K. (2004). Content Analysis An Introduction to Its Methodology. In M. H. Seawell (Ed.), Physical Review B (Second Edi, Vol. 31, Issue 6). University of Pennsylvania.
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 Tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten dan Perusahaan Publik. Otoritas Jasa Keuangan, 1-15.
Raar, Jean. (2002). Environmental initiatives: Towards triple-bottom line reporting. Corporate Communications: An International Journal, 7(3), 169-183. https://doi.org/10.1108/13563280210436781
Razak, Nishnurtia., Rendi Aprianto., Rizka Alfian Rinaldi., & Carmel Meiden. (2022). Analisis Isi Atas Kualitas Assurance Statement Pada Sustainability Report Emiten Terindeks Sri-Kehati Periode 2017-2021. Jurnal Ekonomi dan Bisnis, Vol. 11 No. 2 September 2022. https://stiemuttaqien.ac.id/ojs/index.php/OJS/article/view/907
Susanti, Lianty., Lina Tania., Hendrikkus Wijaya Komala., & Carmel Meiden. (2022). Kualitas Assurance Statement Pada Laporan Keberlanjutan Perusahaan Perbankan di Indonesia dan Singapura. Jurnal Ilmiah Akuntansi Universitas 45 Surabaya. https://jurnaluniv45sby.ac.id/index.php/akuntansi/article/view/636
Susilo, Lilianda., Carmel Meiden., (2023). Quality Assurance Statement of Companies Listed on the Indonesia Stock Exchange 2021. Journal of International Conference Proceedings (JICP) Vol. 6 No. 1, pp. 112-124. http://ejournal.aibpmjournals.com/index.php/JICP/article/view/2251/1935.
Syardiansah, S., Latief, A., Ramadansyah, J., Wijoyo, H., Prayudi, A., Sisiawan Putra, R., & Musnaini, M. (2021). The Influence of Work Motivation and Organizational Culture to Employee Performance.
Haudi, H., Wijoyo, H., & Cahyono, Y. (2020). Analysis of most influential factors to attract foreign direct investment. Journal of Critical Reviews, 7(13).
Haudi, H., Wijoyo, H., & Cahyono, Y. (2020). Effect of product innovation and marketing strategy on consumer purchase decisions in Indonesia’s lightweight roof steel industry. Journal of Critical Reviews, 7(13).
Wijoyo, H., Prayudi, A., & Putra, R. S. (2020). The Influence of Work Motivation and Organizational Culture to Employee Performance. In Proceedings of the 11th Annual International Conference on Industrial Engineering and Operations Management (Vol. 58, No. 3, pp. 4419-4425). IEOM Society International.
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