Kualitas Assurance Statement atas Laporan Keberlanjutan
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
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
Section
Articles
