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All Journal Jurnal Akuntansi Kompetif
Windi Larasati
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Economics, Econometrics & Finance

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PERAN ETIKA, PROFESIONALISME, DAN KUALITAS AUDITOR DALAM IMPLEMENTASI TANGGUNG JAWAB SOSIAL PERUSAHAAN Windi Larasati; Widia Sri Kartika Sari; Larasati; Miftahurrahmah Sinaga; Fitri Yani Panggabean
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2018

Abstract

This study aims to analyze the influence of ethics, professionalism, and auditor quality on the implementation of corporate social responsibility (CSR). The research approach used is a literature study that includes an analysis of previous research relevant to the issue. The results showed that high ethics, consistent professionalism, and good auditor quality can play a significant role in encouraging transparent and responsible CSR implementation and can make a positive contribution to increasing stakeholder trust. This research is expected to contribute to the development of more responsible audit practices in every company and public agency.
Co-Authors Fitri Yani Panggabean Larasati Miftahurrahmah Sinaga Widia Sri Kartika Sari