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

Putu Sukma Kurniawan
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Putu Sukma Kurniawan: Universitas Pendidikan Ganesha

No y7hpk, INA-Rxiv from Center for Open Science

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

Date: 2018-04-10
New Economics Papers: this item is included in nep-acc, nep-ene and nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:inarxi:y7hpk

DOI: 10.31219/osf.io/y7hpk

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