KUALITAS ASSURANCE STATEMENT ATAS SUSTAINABILITY REPORTS (Studi Empiris di Indonesia)
Authors: Cintya Dewi Ni Putu Rusmitha , Yudianti Fransisca Ninik , Anggraini Reni Retno 
Published: October 2019

<p><strong><em>ABSTRACT:</em></strong><em> </em><em>T</em><em>his research </em><em>focuses on</em><em> determining the quality of assurance statement on sustainability reports in Indonesia</em><em>. Furthermore, it finds</em><em> </em><em>out </em><em>the differences quality of assurance statements on sustainability reports between Indonesia Sustainability Reporting Awards (ISRA) participant</em><em>s</em><em> and </em><em>those of </em><em>non ISRA participant</em><em>s</em><em> (non ISRA), </em><em>as well as</em><em> the differences quality of assurance statements on sustainability reports between companies that using assuror from Public Accounting Firm (PAF) and </em><em>those from </em><em>no</em><em>n</em><em> Public Accounting Firm (non PAF). Type of this research is </em><em>empirical research</em><em>. The target</em><em>ed</em><em> population is companies that listed in Indonesia Stock Exchange (IDX) </em><em>in the year</em><em> 2016 and </em><em>2017</em><em> ISRA </em><em>participants</em><em>. The target</em><em>ed</em><em> populations </em><em>is consisted of</em><em> </em><em>total </em><em>13 companies. </em><em>Ten </em><em>companies </em><em>are </em><em>participated in ISRA and three companies </em><em>are </em><em>non ISRA</em><em> participants</em><em>. Data analysis used </em><em>is </em><em>descriptive content analysis and Mann-Withney U Test. The result</em><em>s</em><em> </em><em>showed that</em><em> quality of assurance statement on sustainability reports in Indonesia</em><em>n companies</em><em> has </em><em>reach</em><em> high quality </em><em>level.</em><em> The highest percentage of adherence to AA1000AS standard was 92,9%. However,</em><em> </em><em>there </em><em>was</em><em> no difference quality of assurance statement </em><em>between</em><em> companies that participated </em><em>and non participated in </em><em>ISRA</em><em>.</em><em> </em><em>T</em><em>here </em><em>was</em><em> no difference quality of assurance statement in companies that use assurance services from Public Accounting Firm (PAF) </em><em>as well as </em><em>non PAF.</em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>quality, standard, assurance statement, sustainability report</em></p><p><em> </em></p><p><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk mengetahui kualitas <em>assurance statement</em> atas <em>sustainability reports</em>. Analisis lebih lanjut adalah untuk mengetahui perbedaan kualitas <em>assurance statement</em> atas <em>sustainability reports</em> diantara perusahaan yang menjadi peserta <em>Indonesia Sustainability Reporting Awards</em> (ISRA) dan tidak menjadi peserta ISRA (non ISRA). Perbedaan juga dianalisis antara perusahaan yang menggunakan <em>assuror</em> dari Kantor Akuntan Publik (KAP) dan <em>assuror</em> bukan dari KAP (non<em> </em>KAP).  Jenis penelitian ini empiris. Populasi sasaran dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 dan perusahaan peserta ajang ISRA tahun 2017. Populasi sasaran yang diperoleh sebanyak 13 perusahaan yang terdiri dari 10 perusahaan yang merupakan peserta dalam ajang ISRA dan 3 perusahaan non ISRA. Data dianalisis menggunakan <em>descriptive</em> <em>content analysis </em>dan uji <em>Mann-Withney U</em>. Hasil penelitian menunjukkan bahwa kualitas <em>assurance statement </em>atas <em>sustainability reports</em> di Indonesia rata-rata pada tingkat kualitas tinggi dengan persentase tingkat ketaatan tertinggi terhadap standar AA1000AS sebesar 92,9%, tetapi penelitian ini juga menemukan bahwa tidak ada perbedaan kualitas <em>assurance statement </em>pada perusahaan yang menjadi peserta dalam ajang ISRA dan non ISRA dan juga tidak ditemukan perbedaan kualitas <em>assurance statement </em>pada perusahaan yang menggunakan jasa <em>assuror</em> dari Kantor Akuntan Publik (KAP) dibandingkan dengan <em>assuror </em>dari non KAP.</p><p> </p><p><strong>Kata Kunci:</strong> kualitas, standar<em>, assurance statement, sustainability report</em></p>