Kualitas Assurance Statement atas Laporan Keberlanjutan

  • Cindy Vinella Kwik kian gie school of business
  • Jason Wibisono Kwik kian gie school of business
  • Maria Ellita Ovina Kwik kian gie school of business
  • Maya Rianti Kwik kian gie school of business
  • Carmel Meiden Kwik kian gie school of business

Abstract

This study aims to determine the quality of the assurance statement contained in the sustainability report. This research method uses content analysis method. There are 38 assurance statements from 10 companies included in LQ45 which are the object of research. According to AA1000AS, there are 14 minimum items that must be included in the assurance statement. Of the 38 assurance statements, the researcher classified them based on the name of the company, business sector, name of the assurance provider, and the standard used. The results showed that the compliance level of the 38 assurance statements from 10 companies included in the LQ45 was at a moderate level, namely around 33% - 67%.

Keywords: Assurance Statement, Sustainability Report

References

Global Reporting Initiative (GRI) Research & Development Series. (2013). The External Assurance of Sustainability Reporting. Amsterdam: GRI

Gray, R., Owen, D., & Adams, C. E. (1996). Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting. London: Prentice-Hall

Hadi, N. (2011). Corporate Social Responsibility. Yogyakarta: Graha Ilmu

Jensen, C., & Meckling, H. (1976). Theory of The Firm Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Published
2022-12-31
How to Cite
Vinella, C., Wibisono, J., Ovina, M., Rianti, M., & Meiden, C. (2022). Kualitas Assurance Statement atas Laporan Keberlanjutan. Journal of Management and Bussines (JOMB), 4(2), 1406-1419. https://doi.org/https://doi.org/10.31539/jomb.v4i2.4621
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