Analysis of Audit Opinion Based on Cost & Benefit Sustainability Reporting in Determining the Sustainability of Mining Companies (State-Owned Enterprise) in Indonesia

Abstract

This research takes the topic of Sustainability Reporting; in addition to realizing the implementation of the Triple Bottom Line, this study wants to see its relationship with audit opinions that have been obtained by companies that care about their environment. The target of this research is not only to raise awareness of the company, to be responsible for economic, social, and environmental aspects, and so on, the results of this study are also addressed to auditors so that auditor can take corporate Social Responsibility activities in the company into consideration in giving going concern audit opinions. The object of this research is a state-owned company engaged in the mining sector. The method used in this research is descriptive qualitative, which uses secondary data obtained from each company's official website under study. The data obtained will be analyzed for Cost and Benefit to obtain a value for measuring environmental care benefits or corporate social responsibility (CSR). This research shows that the costs and benefits of the CSR program have been running effectively, but this study also proves that the three companies that are the object of research always get qualified opinions. Of course, the increase in costs can increase the community's confidence around the company, especially in preserving nature and improving people's living standards through the educational scholarship program provided by the state-owned mining company.