PERSEPSI AUDITOR TERHADAP KEBUTUHAN KOMPETENSI BARU DI ERA SUSTAINABILITY REPORTING: STUDI KASUS PADA KAP X
DOI:
https://doi.org/10.51903/8d85rf95Keywords:
audit, Kompetensi auditor, sustainability reportingAbstract
Dewasa ini, pelaporan keberlanjutan telah membawa atensi pada seluruh pemangku kepentingan. Urgensitas tersebut turut menuntut auditor menguasai kompetensi yang melampaui keterampilan audit keuangan tradisional. Penelitian ini bertujuan mengeksplorasi persepsi auditor generasi Z, yang diharapkan tanggap dan adaptif, di KAP X mengenai kebutuhan kompetensi baru dalam era sustainability reporting serta cara auditor merefleksikan proses pembelajaran adaptif. Kerangka teoritis penelitian ini mengacu pada teori kompetensi Spencer dan teori pembelajaran transformatif Mezirow. Pendekatan penelitian bersifat kualitatif dengan wawancara semi-terstruktur kepada auditor di KAP X. Data dianalisis secara tematik untuk mengidentifikasi kategori komoetensi dan mekanisme pembelajaran. Temuan utama menunjukkan bahwa auditor mengidentifikasi kebutuhan kompetensi, seperti pengetahuan tentang standar pelaporan keberlanutan, analisis data dan risiko ESG, serta pemahaman mendalam mengenai isu lingkungan dan sosial. Auditor generasi Z relatif terbuka terhadap pembelajaran baru. Kontribusi penelitian terletak pada penyediaan wawasan tentang dimensi kompetensi baru auditor dalam konteks sustainability reporting yang dapat menjadi acuan bagi KAP dan regulator mempersiapkan auditor menghadapi era pelaporan keberlanjutan.
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