Integrasi ESG dalam Praktik Audit: Kajian Literatur Sistematis terhadap Peran Auditor dalam Akuntabilitas Keberlanjutan
DOI:
https://doi.org/10.30872/jkin.v22i2.15441Keywords:
Praktik Audit, ESG, Akuntabilitas KeberlanjutanAbstract
Peningkatan kesadaran global terhadap isu Environmental, Social, and Governance (ESG) telah mendorong kebutuhan akan praktik audit yang lebih akuntabel dan kredibel. Penelitian ini bertujuan untuk mengkaji secara sistematis literatur yang membahas peran auditor dalam integrasi ESG dan kontribusinya terhadap akuntabilitas keberlanjutan. Dengan menggunakan pendekatan Systematic Literature Review (SLR) berbasis kerangka SPIDER dan metode analisis PRISMA, penelitian ini mengidentifikasi 60 studi relevan dari database ilmiah seperti Scopus, Web of Science, dan Google Scholar. Hasil kajian menunjukkan bahwa peran auditor semakin berkembang dari sekadar pemeriksa laporan keuangan menuju agen keberlanjutan yang menjamin kualitas dan integritas laporan ESG. Tantangan utama yang ditemukan meliputi belum harmonisnya standar audit ESG, keterbatasan kompetensi teknis auditor, serta risiko greenwashing. Studi juga menyoroti pentingnya penggunaan teknologi seperti blockchain, pendekatan multi-teori, dan dukungan kebijakan lintas sektor sebagai katalis integrasi ESG. Penelitian ini merekomendasikan pengembangan kerangka audit ESG yang lebih terstandardisasi serta peningkatan kapasitas auditor untuk menjawab kompleksitas pelaporan keberlanjutan
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