Integrasi Environmental, Social, and Governance (ESG) Disclosure Ke Dalam Audit Internal: Pengaruh terhadap Risiko Audit

Alfasal Sabila; Dini Ayu Pramitasari

doi:10.31004/riggs.v4i3.1743

Authors

Alfasal Sabila Universitas Gresik
Dini Ayu Pramitasari Universitas Gresik

DOI:

https://doi.org/10.31004/riggs.v4i3.1743

Keywords:

ESG Disclosure, Audit Internal, Risiko Audit, Sustainability Reporting, Manajemen Risiko, Kompetensi Auditor, Teknologi Audit

Abstract

Penelitian ini mengkaji integrasi pengungkapan Environmental, Social, and Governance (ESG) ke dalam proses audit internal dan dampaknya terhadap risiko audit. Dengan meningkatnya tekanan dari stakeholder untuk transparansi berkelanjutan, perusahaan menghadapi tantangan dalam mengintegrasikan aspek ESG ke dalam sistem audit internal mereka. Penelitian ini menggunakan pendekatan kuantitatif dengan survei terstruktur terhadap 150 auditor internal dari berbagai industri di Indonesia. Analisis data menggunakan Structural Equation Modeling (SEM) untuk menguji hubungan antara integrasi ESG disclosure, kompetensi auditor, teknologi audit, dan risiko audit. Hasil penelitian menunjukkan bahwa integrasi ESG disclosure secara signifikan mengurangi risiko audit sebesar 23,4% (p<0,001). Kompetensi auditor dalam ESG berperan sebagai mediator dalam hubungan ini dengan efek mediasi sebesar 0,187. Teknologi audit berbasis AI dan big data analytics memperkuat hubungan antara integrasi ESG dan pengurangan risiko audit. Temuan ini mengindikasikan bahwa perusahaan yang mengintegrasikan ESG disclosure ke dalam audit internal memiliki kemampuan yang lebih baik dalam mengidentifikasi dan mengelola risiko operasional, reputasi, dan kepatuhan. Implikasi praktis dari penelitian ini memberikan panduan bagi organisasi dalam mengembangkan framework audit internal yang berkelanjutan dan komprehensif. Penelitian ini berkontribusi pada literatur audit internal dengan mengeksplorasi dimensi baru dalam manajemen risiko melalui perspektif ESG, serta memberikan rekomendasi untuk pengembangan standar audit internal yang lebih holistik di era sustainability reporting.

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