Sustainability reporting is very important for upstream oil and gas companies. The characteristics of industrial operations require direct involvement in environmental management, which causes better policies. Therefore, it is important to explain that these companies are motivated by ecological awareness or a specific purpose. This research conducts critical discourse analysis with a systematic literature review (SLR) approach of the last eleven years related to the sustainability reporting of the oil and gas industry. Various factors influence companies when implementing sustainability reporting, such as increasing credibility, maintaining reputation, transparency, and avoiding legal sanctions. The results showed several global upstream oil and gas companies still have the potential bias for sustainability reporting because they have not implemented the triple bottom line concept. This potential bias is related to irregularities and fraud in Corporate Social Responsibility (CSR) practice. However, the organization as a ruling group can still carry out its mission of hegemony in the environment and the surrounding community. This research contributes academically and practically because it discusses various studies that used several methods, including surveys, case studies, experiments, and literature to form its conclusions. Supplementary Information The online version contains supplementary material available at 10.1007/s11301-022-00292-7.

This study aims to analyze the effectiveness of implementation of internal audit in BPJS Ketenagakerjaan. This study involved 8 informants consisting of the Assistant Head of the Internal Audit Department, Internal Auditor, and the Branch Head. Measurement of the effectiveness of internal audit in this study uses the IPPF Practice Guide: Measuring Internal Audit Effectiveness and Efficiency from the Institute of Internal Auditors which consists of basic measures, services to stakeholders, technical development, innovation, and human resource development. The results showed that in a basic measure, clients (auditees) felt satisfy with the services provided by SPI. Internal auditors also feel satisfied in terms of the field of work and salary or facilities provided by management. The findings obtained by internal auditors at this time are more on administrative errors and do not lead to fraud. The recommendations by the internal auditor are always followed up by the auditee and this is also the support of management. Repeated findings are still at a reasonable level and the numbers are not many. The existence of SPI greatly helps management in achieving organizational goals. SPI allocates a budget for internal auditor technical development, but this is done in turn because of budget constraints. Internal auditors are also involved in professional organizations, but their nature is only passive. All internal auditors already have certification and auditor rotation is carried out in accordance with the needs and management policies. Keywords: internal audit, effectiveness of internal audit, internal audit department

The implementation of regional autonomy as an embodiment of the system of good governance is characterized by the proliferation of problems with the lack of quality accounting information produced both by the central government and regional governments in Indonesia, one of the trigger factors for the lack of quality accounting information caused by the application of accounting systems not yet effective by various government agencies in Indonesia. This study aims to find out how the application of accrual basis in accounting system at the government and its influence on the quality of accounting information that it produces. This study uses the method of verifying causality to determine the effect between variables. The population in this study were as many as 44 district and city governments of Papua and West Papua provinces. Whereas the observation unit is DPKAD in 44 provinces/cities/districts in the Papua and West Papua regions. Sampling technique uses a census so that all members of the population become the study sample. The results of this study show empirical evidence that the application of accrual basis to the accounting system influences the quality of accounting information generated from the financial statements of 44 regency and city governments in the provinces of Papua and West Papua.

The purpose of this study is to determine the effect of earnings management on financial performance. The company's reported profit is not clear because complex interactions include three factors, namely managerial motivation, accounting standards, and the application of accounting standards. Managers have the desire to manage company earnings reports using accrual policies that are permitted by accounting standards with the aim of covering company performance. Accrual accounting aims to help users of corporate financial statements in assessing economic performance during a period through the use of accounting principles, such as the use of accounting for recognition of income and expenses. The unit of analysis in this study is industrial companies in Papua-Indonesia. The results of the study indicate that earnings management has a significant effect on financial performance. Furthermore, it was found that earnings management can change because it affects the financial performance survey of companies of state-owned enterprises in Papua in Indonesian.

sustainability reporting, critical paradigm, upstream oil, and gasThe operating activities of the upstream oil and gas industry directly impact the environment. This industry faces significant social challenges and directly impacts the environment. Many Reputable international sustainability institutions organize sustainability awards. However, community conditions do not have a positive impact on sustainability practices. There are vari-ous serious violations related to sustainability, environmental pollution, multiple cases of cor-ruption, human rights, and other violations. In contrast, the companies receiving this award also received inspection findings of violations committed by The Audit Board of the Republic of In-donesia. This study uses critical discourse analysis that begins with phenomena related to viola-tions of sustainability reporting from scientific journals and other references using a systematic literature review approach over the last ten years. It produces a critical paradigm that is not val-ue-free, which is the basis for framing thought utilizing the theory of hegemony. The results of this study indicate that the upstream oil and gas industries are obliged to implement Corporate Social Responsibility (CSR) practices and Sustainability Reports (SR), has biased factors that are contrary to the sustainability concept and are not under the sustainability award based on evi-dence obtained from the stages of manuscript analysis with systematic literature review