Peran Strategis Audit Terhadap Laporan Esg Di Era Keberlanjutan : Sebuah Studi Literatur Sistematis

Delina Dwi Indah Sari, Agoestina Mappadang

Sari


Dalam era keberlanjutan, laporan ESG (Environmental, Social, and Governance) menjadi alat penting bagi perusahaan untuk menunjukkan transparansi dan akuntabilitas. Namun, tantangan terkait kualitas dan kredibilitas informasi masih sering terjadi, terutama akibat ketidakkonsistenan standar dan risiko greenwashing. Studi ini bertujuan untuk mengevaluasi peran strategis audit—baik internal, eksternal, maupun pihak ketiga—dalam meningkatkan kualitas laporan ESG. Melalui pendekatan Systematic Literature Review (SLR) menggunakan metode PRISMA, penelitian ini mengkaji berbagai studi empiris dan teoritis dari tahun 2014–2024. Hasil kajian menunjukkan bahwa audit ESG dapat memperkuat transparansi, akurasi, dan akuntabilitas informasi, terutama jika dilakukan oleh auditor yang kompeten dan didukung oleh standar pelaporan yang konsisten. Komite audit juga terbukti memiliki pengaruh signifikan dalam meningkatkan pengungkapan ESG. Namun, keterbatasan kapasitas auditor dan belum adanya standar audit ESG yang universal menjadi hambatan utama. Penelitian ini memberikan kontribusi teoretis dan praktis dengan menyusun kerangka konseptual hubungan audit terhadap kualitas laporan ESG, serta menawarkan rekomendasi kebijakan bagi regulator dan perusahaan di era keberlanjutan.

Kata Kunci : Audit ESG, Laporan Keberlanjutan, Systematic Literature Review, Tata Kelola Perusahaan.

Teks Lengkap:

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Referensi


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DOI: https://doi.org/10.37531/mirai.v10i2.9380

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