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Analisis Penyusunan dan Pelaksanaan Program Audit Laporan Keberlanjutan Perusahaan (Studi pada Perusahaan dalam Industri Minyak dan Gas di Indonesia)

Author

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  • Kurniawan, Putu Sukma

    (Universitas Pendidikan Ganesha)

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

Suggested Citation

  • Kurniawan, Putu Sukma, 2018. "Analisis Penyusunan dan Pelaksanaan Program Audit Laporan Keberlanjutan Perusahaan (Studi pada Perusahaan dalam Industri Minyak dan Gas di Indonesia)," INA-Rxiv y7hpk, Center for Open Science.
    • Handle: RePEc:osf:inarxi:y7hpk
    DOI: 10.31219/osf.io/y7hpk
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    Keywords

    audit; aa1000as; aa1000aps; gri g4; sustainability report; oil and gas industry;
    All these keywords.

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