ABSTRACT: This research focuses on determining the quality of assurance statement on sustainability reports in Indonesia. Furthermore, it finds out the differences quality of assurance statements on sustainability reports between Indonesia Sustainability Reporting Awards (ISRA) participants and those of non ISRA participants (non ISRA), as well as the differences quality of assurance statements on sustainability reports between companies that using assuror from Public Accounting Firm (PAF) and those from non Public Accounting Firm (non PAF). Type of this research is empirical research. The targeted population is companies that listed in Indonesia Stock Exchange (IDX) in the year 2016 and 2017 ISRA participants. The targeted populations is consisted of total 13 companies. Ten companies are participated in ISRA and three companies are non ISRA participants. Data analysis used is descriptive content analysis and Mann-Withney U Test. The results showed that quality of assurance statement on sustainability reports in Indonesian companies has reach high quality level. The highest percentage of adherence to AA1000AS standard was 92,9%. However, there was no difference quality of assurance statement between companies that participated and non participated in ISRA. There was no difference quality of assurance statement in companies that use assurance services from Public Accounting Firm (PAF) as well as non PAF.

Keyword : quality, standard, assurance statement, sustainability report

ABSTRAK: Penelitian ini bertujuan untuk mengetahui kualitas assurance statement atas sustainability reports. Analisis lebih lanjut adalah untuk mengetahui perbedaan kualitas assurance statement atas sustainability reports diantara perusahaan yang menjadi peserta Indonesia Sustainability Reporting Awards (ISRA) dan tidak menjadi peserta ISRA (non ISRA). Perbedaan juga dianalisis antara perusahaan yang menggunakan assuror dari Kantor Akuntan Publik (KAP) dan assuror bukan dari KAP (non KAP).  Jenis penelitian ini empiris. Populasi sasaran dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 dan perusahaan peserta ajang ISRA tahun 2017. Populasi sasaran yang diperoleh sebanyak 13 perusahaan yang terdiri dari 10 perusahaan yang merupakan peserta dalam ajang ISRA dan 3 perusahaan non ISRA. Data dianalisis menggunakan descriptive content analysis dan uji Mann-Withney U. Hasil penelitian menunjukkan bahwa kualitas assurance statement atas sustainability reports di Indonesia rata-rata pada tingkat kualitas tinggi dengan persentase tingkat ketaatan tertinggi terhadap standar AA1000AS sebesar 92,9%, tetapi penelitian ini juga menemukan bahwa tidak ada perbedaan kualitas assurance statement pada perusahaan yang menjadi peserta dalam ajang ISRA dan non ISRA dan juga tidak ditemukan perbedaan kualitas assurance statement pada perusahaan yang menggunakan jasa assuror dari Kantor Akuntan Publik (KAP) dibandingkan dengan assuror dari non KAP.

Kata Kunci: kualitas, standar, assurance statement, sustainability report