The Needs and Readiness Analysis of Social Audit Implementation in Indonesia

Budi Santoso; Bayu Aprillianto

doi:10.25273/jap.v8i1.3399

The Needs and Readiness Analysis of Social Audit Implementation in Indonesia

Budi Santoso, Bayu Aprillianto

Abstract

Penelitian ini bertujuan untuk menganalisa pentingnya audit sosial di Indonesia melalui studi literatur. Hasil riset mengindikasikan : 1) Indonesia sangat membutuhkan audit sosial untuk menjelaskan dan proses kontrol isu laporan CSR di perusahaan supaya kredibel dan konsisten. 2) Beberapa negara telah menjalankan audit sosial dan Indonesia bisa mengadopsi audit tersebut, namun disesuaikan dengan kondisi riil program audit yang ada di Indonesia. Kontribusi dari riset ini munculnya kesadaran para stakeholder lebih tinggi terhadap evaluasi dan monitoring pelaksanaan CSR melalui audit sosial, karena audit sosial sangat diperlukan bagi kita, pemerintah pada umumnya dan perusahaan secara khusus. Kemudian kita harus concern terhadap audit sosial ini.

Keywords

CSR implementation, CSR report, social audit, social audit implementation, the needs of social audit.

Full Text:

PDF

References

ACORAB. (2013). Public Hearing and Social Audit Implementation Guideline. ACORAB Nepal.

Ahmed, Asif. (2012). Social and Environmental Auditing; Some Basic Concept. Journal of The Institute of Chartered Accountants of Bangladesh.

Bello, Holtjana and Meka, Elvin S. (2015). Auditing of Corporate Social Responsibility (Case Study – Albanian Banking Sector). SSRN Electronic Journal.

Brown-Liburd, Helen L., and Zamora, Valentina L. (2014). The Role of Corporate Social Responsibility (CSR) Assurance in Investors’ Judgements When Managerial Pay is Explicity Tied to CSR Performance. Auditing: A Journal of Practice & Theory, Forthcoming.

Casey, Ryan J. and Grenier, Jonathan H. (2014). Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR): Assurance in the United States. Auditing: A Journal of Practice & Theory, Forthcoming.

Chen, Long, Srinidhi, Bin, Tsang, Albert. dan Yu, Wei. (2015). Audited Financial Reporting ad Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports. Journal of SSRN.

Cooper, S. and Owen, D. (2007). Corporate Social Reporting and Stakeholder Accountability: The Missing Link. Accounting, Organizations and Society, 32, 649-667.

Donaldson, T. and Preston, L.E. (1995). The Stakeholder Theory of the Corporation: Concept, Evidence, and Implcations. Academy of Management Review, 20(n1) (pp. 337-359).

Du, Kai dan Wu, Shing-Jen. (2016). The Credibility of Corporate Social Responsibility Reports and The Role of Assurance: Evidence from Alternative Setting. SSRN Electronic Jounal.

Freeman, R. E. (2008). Ending the so-called ‘Friedman-Freeman’ debate,” in B. R. Agle, T. Donaldson. R. E. Freeman, M. C. Jensen, R. K. Mitchell, and D. J. Wood “Dialogue: Toward superior stakeholer theory. Business Ethics Quarterly, 18(2), 153-190, (pp. 162-166).

Godfrey, Jayne, dkk. (2010). Accounting Theory 7th Edition. Milton: John Willey & Sons.

GRI. (2013). External Assurance of Sustainability Reporting. Global Reporting Initiative.

Kay, Alan. (2017). Social Audit Gathering of Social Audit Network in 2017.

King, Brayden and McDonnel, Mary-Hunter. (2012). Good Firms, Good Targets: The Relationship between Corporate Social Responsibility, Reputation, and Activist Targeting. Corporate Social Responsibility in a Globalizing World: Toward Effective Global CSR Frameworks. Edited by Kiyoteru Tsuitsui and Alwyn Lim. (Forthcoming). SSRN Electronic Journal.

Koldovskyi, Artem. (2015). Corporate Responsibility Audit: Theoretical Aspects. Risk Governance & Control: Financial Market & Institutions. 5(3).

Kurihama, Ryuuichiro. (2007). Role for Auditing in Corporate Social Responsibility and Corporate Governance: Under New Corporate View. Corporate Ownership & Control. 5(1).

Lawrence, Anne T. and Weber, James. (2017). Business & Society: Stakeholders, Ethics, Public Policy 15th Edition. New York: McGraw-Hill.

Maignan, Isabelle, dan Ralston, David A. (2002). Corporate Social Responsibility in Europe and the U.S.: Insights from Business’ Self-Presentations. Journal of International Business Studies. 33(3), (pp. 497-514).

Peter Rogers , Kazi F. Jalal , John A. Boyd. (2007). An Introduction to Sustainable Development ,ISBN 976-1-84407-520-6.

Porter, M.E., and Kramer, M.R. (2006). Strategic and Society: The Link Between Competitive Advantage and Corporate Social Responsibility. Harvard Business Review, Dec., (pp. 1-15).

Preston, L. E., & O’bannon, D. P. (1997). The Corporate Social-Financial Performance Relationship. Business And Society, 36(4), (pp. 419-429).

Rahim. Mia M dan Vicario Victor. (2015). Social Audit: A Mess or Means in CSR Assesment). Springer International Publishing Switzerland 2015.

Sakina, Diajeng Ade. (2014). Narsisme Dalam Pelaporan Corporate Social Responsibility: Analisis Semiotik Atas Sustainability Reporting PT. Kaltim Prima Coal dan PT. Perkebunan Nusantara XIII (Persero). E-Jurnal Ekonomi Bisnis dan Akuntansi, (1)1.

Sayekti, Y. (2015). “Strategic Corporate Social Responsibility (CSR), Company Financial Performance, and Earning Response Coefficient: Empirical Evidence on Indonesian Listed Companies”, Procedia - Social and Behavioral Science, 211.

Sayekti, Y., & Wondabio, L.S. (2007). Pengaruh CSR Disclosure terhadap Earning Response Coefficient: Suatu Studi Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Jakarta. Simposium Nasional Akuntansi X.

Sofia. (2010). Analysis of the Economic and Social Council on Social Audit Experience and Prospects for Development. Economic and Social Council Publications, Republic of Bulgaria, 34.

Suharto, Edi. (2008). Menggagas Standar Audit Program CSR. In Round Table Discussion AAI 2008. http://wartawarga.gunadarma.ac.id2010/02/menggagas-standar-audit-program-csr/ accesed on June, 2nd 2018.

Watts, Ross L., Zimmerman, Jerold L. (1986). Positive Accounting Theory. New Jersey: Prentice Hall, Inc.