Skeptisisme Profesional Dan Greenwashing Awareness Auditor Terhadap Kualitas Sustainability Assurance

Monika Indah Cahyani, Arizona Mustikarini, S.E., M.Bus(Acc)., Ph.D., Ak., CA., CACP., QRGP.

2026 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Perkembangana pelaporan keberlanjutan meningkatkan kebutuhan terhadap informasi Environment, Social, and Governance (ESG) yang andal dan kredibel. Namun, risiko greenwashing serta karakteristik informasi keberlanjutan yang kompleks menimbulkan tantangan bagi penyedia sustainability assurance dalam memastikan kualitas informasi yang disampaikan perusahaan. Dalam kondisi tersebut, menjadi penting dalam mendukung kualitas sustainability assurance. Penelitian ini bertujuan untuk mengkaji pengaruh profesional skeptisisme dan greenwashing awareness auditor terhadap kualitas sustainability assurance. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner kepada auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Sampel penelitian diperoleh menggunakan teknik snowball sampling dan menghasilkan 135 responden. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS. Hasil penelitian menunjukkan bahwa profesional skeptisisme berpengaruh positif dan signifikan terhadap kualitas sustainability assurance. Hasil tersebut menunjukkan bahwa auditor dengan tingkat profesional skeptisisme yang lebih tinggi cenderung melakukan evaluasi bukti secara lebih kritis, objektif, dan menyeluruh sehingga mendukung melakukan evaluasi bukti secara lebih kritis, objektif, dan menyeluruh sehingga mendukung peningkatan kualitas assurance. Selain itu, greenwashing awareness juga berpengaruh positif terhadap kualitas assurance. Selain itu, greenwashing awareness juga berpengaruh positif dan signifikan terhadap kualitas sustainability assurance. Kesadaran auditor terhadap potensi praktik greenwashing mendorong untuk lebih kritis dalam mengevaluasi keberlanjutan dan kesesuaian antara informasi yang disampaikan dengan bukti pendukung. Hasil robustness test menunjukkan bahwa hubungan kedua variabel independen terhadap kualitas assurance tetap positif dan signifikan setelah memastikan variabel kontrol. Penelitian ini memberikan implikasi bahwa peningkatan profesional skeptisisme dan greenwashing awareness auditor merupakan aspek penting dalam memperkuat kualitas sustainability assurance dan kredibilitas informasi keberlanjutan.

Kata kunci: Profesional Skeptisisme, Greenwashing Awareness, Sustainability Assurance, Auditor, ESG

The increasing adoption of sustainability reporting heightened the need for reliable and credible Environmental, Social, and Governance (ESG) information. However, the risk of greenwashing and the complex nature of sustainability information pose challenges for sustainability assurance providers in ensuring the quality of information disclose by companies. In this context, auditor behavioral factors - particularly professional skepticism and greenwashing awareness - play an important role in supporting sustainability assurance quality. This study aim to examine the effects of auditor's professional skepticism and greenwashing awareness on sustainability assurance quality. Data were collected through a questionnaire administered to auditor working at Public Accounting Firms in Indonesia. The sample was selected using snowball sampling, resulting in 135 respondents. Data were analysed using Partial Leas Square-Structural Equation Modeling (PLS-SEM) with SmartPLS. The result indicate that profesional skepticism has a positive and significant effect on sustainability assurance quality, suggesting than auditors with higher levels of professional skepticism tend to evaluate evidence more critically, objectively, and comprehensively, thereby supporting higher assurance quality. Similarly, greenwashing awareness has a positive and significant effect on sustainability assurance quality, as greater awareness of potential greenwashing practice encourages auditors to critically evaluate sustainability claims and assess the consistency between disclosed information and supporting evidence. The robustness test further demonstrates that the relationship between both independent variables and assurance quality remain positive and significant after controlling for auditor characteristics. This study implies that strengthening auditor's professional skepticism and greenwashing awareness is essential for enhancing sustainability assurance quality and the credibility of sustainability information. 

Keywords: Profesional Skepticism, Greenwashing Awareness, Sustainability Assurance Quality, Auditor ESG

Kata Kunci : Professional Skepticism, Greenwashing Awareness, Sustainability Assurance Quality, Auditor, ESG.