The Importance of Sustainability Audit Report in Go Public Companies Sector, in Indonesia
Volume 5, Issue 4, Page No 217-222, 2020
Author’s Name: Bambang Leo Handokoa), Ang Swat Lin Lindawati
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Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, 11480, Indonesia
a)Author to whom correspondence should be addressed. E-mail: bambang.handoko@binus.edu
Adv. Sci. Technol. Eng. Syst. J. 5(4), 217-222 (2020); 
DOI: 10.25046/aj050427
Keywords: Sustainability, Reporting, Audit, Indonesia, Corporation
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Sustainability is considered new for Indonesian state-owned enterprises, also has become an obligation since two years ago. More and more people are aware of the environment for the next generation, the survival of mankind in the future. Sustainability issues are no exception in Indonesia. Companies publish sustainability reports as well as financial and annual reports. This sustainability report creates a need, namely the need for audits for sustainability reports. This is often referred to as a sustainability audit or assurance report. It is a qualitative descriptive survey. Researchers collect data from the literature and study observations as well as from interviews with stakeholders. The results of our study were obtained because the increasing number of public companies reporting on sustainability requires sustainability reporting audits in Indonesian public companies. The advantage of a sustainability audit report is that, in addition to its reputation or image, it can also add value to the company’s planning, structure and accountability. Brand name of the listed company. However, there are weaknesses, the weakness lies in comparability and costs.
Received: 09 April 2020, Accepted: 07 July 2020, Published Online: 22 July 2020
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