Identifying Green Skills of Government Auditors for Green Industry Oversight

Abstract

This study aims to identify the green skills required by government auditors when conducting examinations of green industries in Batam. Employing a phenomenological qualitative approach, the research involves auditors from the Supreme Audit Agency (BPK) as key informants and reviews relevant regulations and audit guidelines. Data were collected through in-depth interviews and analyzed thematically using NVivo. The findings indicate that government auditors are expected to possess four essential competencies: financial skills, management skills, leadership skills, and procurement skills. However, green-related competenciessuch as waste management, energy efficiency, green communication, city planning, design, and landscaping skillsare not yet fully developed and require further strengthening. Moreover, future government auditors are expected to obtain certification and enhanced capabilities in forestry auditing to support more sustainable audit practices.