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All Journal Humanus: Jurnal ilmiah Ilmu-ilmu Humaniora LiNGUA: Jurnal Ilmu Bahasa dan Sastra BAHASTRA The Indonesian Accounting Review LingTera PUJANGGA: Jurnal Bahasa dan Sastra KEMBARA JPKMI (Jurnal Publikasi Kesehatan Masyarakat Indonesia) RETORIKA: Jurnal Bahasa, Sastra, dan Pengajarannya Ranah: Jurnal Kajian Bahasa JURNAL BAHASA, SASTRA DAN PEMBELAJARANNYA METASASTRA: Jurnal Penelitian Sastra Deiksis Jurnal Inovasi Pendidikan Dasar Jurnal Desain Jurnal Mandala Pharmacon Indonesia Imajeri: Jurnal Pendidikan Bahasa dan Sastra Indonesia El Banar: Jurnal Pendidikan dan Pengajaran Visual Heritage: Jurnal Kreasi Seni dan Budaya Rangkiang: Jurnal Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Golden Ratio of Auditing Research REFEREN Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia PharmaCine : Journal of Pharmacy, Medical and Health Science Hortatori : Jurnal Pendidikan Bahasa dan Sastra Indonesia RANGKIANG: Jurnal Pengabdian Pada Masyarakat Surya : Jurnal Pengabdian Kepada Masyarakat Darma Cendekia Nitisara: Jurnal Ilmu Bahasa Musyawarah: Jurnal Pengabdian Masyarakat Jurnal Pendidikan Progresif Nitisara: Jurnal Ilmu Bahasa PAEDAGOGIE
Rahman, Fauzi
Universitas Indraprasta PGRI
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Journal : Golden Ratio of Auditing Research

 1 
Auditors' Understanding of Corporate Social Responsibility (CSR) in Audits Rahman, Fauzi; Putri, Gina
Golden Ratio of Auditing Research Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v3i1.374

Abstract

This study explores auditors' understanding of Corporate Social Responsibility (CSR) in audit engagements, aiming to elucidate the complexities and challenges faced in evaluating CSR-related disclosures. The research investigates auditors' comprehension of CSR concepts, challenges encountered in auditing CSR disclosures, the influence of organizational culture, reliance on regulatory frameworks, and the necessity for continuous professional development. Utilizing a qualitative research approach, data was gathered through interviews and literature reviews. Findings reveal a spectrum of understanding among auditors, influenced by factors such as education, training, and organizational culture. Challenges in auditing CSR disclosures include the subjective nature of CSR reporting, lack of standardized frameworks, and difficulties in assessing reliability. Organizational culture significantly shapes auditors' approaches, with ethical cultures prioritizing CSR considerations. Auditors rely on regulatory frameworks, particularly International Standards on Auditing (ISAs), yet face challenges in their application to CSR assurance. Continuous professional development emerges as crucial for enhancing auditors' competencies in auditing CSR activities. This study contributes to understanding the dynamics of CSR auditing, highlighting the importance of addressing challenges and promoting a culture of accountability and sustainability within audit firms.
Co-Authors Abu Maskur Ahmad Hidayatullah Ahmad Hidayatullah Ahmad Khoiril Anam Ahmad Muzaki Ahmad Muzaki Amalia , Nur Anisah, Ani Aulia , Tiara Rahma Aurellia , Nathasha Azhari Amri Azhari Ikhwati Baadilla, Irwan Badruddin Hsubky Bajuri, Muhammad Zahrul Jihadurrohim Bambang Perkasa Alam Bramantyo , Andreas Celine Nadya Ramadhani Chairani , Aisyah Djinu, Lentar Adityas Efriza, Nazriel Eko Suhartono Fairul Zabadi Fairul Zabadi Fairul Zabadi, Fairul Fatihah , Fairuz Arkan Fauziah Suparman Fidikrila, Sela Latania Fitria Iswari Hamidah Apriani Haura, Alyssa Nahwa Herwanti, Rr. Titiek Hidayat, Ryan Hilda Hilaliyah Ibrahim, Nini Ilma, Awla Akbar Isna Syauqiah Junaidi , Febi Kodariah, Siti Kurniadi, Hafiska Lintang M. P., Paulinna M, Rr. Sri Pancawati Mawaidi, Mawaidi Meitria Syahadatina Noor Miftahulkhairah Anwar Mukammilatuzzahro, Wanda Mulyani, Prastiwi Anjar Muzaki, Ahmad Nini Ibrahim Nini Ibrahim Nur Amalia Nuryanto, Iis Lathifah Oisina , Ilona Vicenovi Perdana , Muhammad Andhika Dwi Perdana, Muhammad Ricky Pradono, Arif Prameswari, Kania Pratama, Sintia Prawira, Mentari Putrirahayu Prima Gusti Yanti Puji Anto Puri Kurniasih Purnama, Muhammad Sega Sufia Purwanti, Efin Putri Putri, Gina Ramadhani, Aisyah Rita Laksmitasari Rahayu Rusdi, Rona Herjulia Ryan Hidayat Sahrul Umami Setiawan, Muhammad Yusuf Setiyawan, Dwika Bagus Sulis Setiawati Sulistyawati Supatmi Supatmi Sutrisno, Imam Wahyu Pratama Syah , Muhamad Akbar Syarif Hidayatullah Trie Utari Dewi, Trie Utari Ulfa, Ana Maria Ummul Qura Wahyu Hidayati, Deasy Wahyudi, Deni Qizky Wini Tarmini Wirawati, Denik Yuliani , Prima Dwi Yuliani, Prima Dwi Zainal Rafli, Zainal Zamzam, Rohimi