Akhmad Riduwan, Andayani Andayani


Abstrak: Peran Akuntansi dalam Pertanggungjawaban Sosio-Ekologi. Penelitian ini bertujuan untuk  memahami peran akuntansi dalam penyajian informasi triple bottom line. Metode yang digunakan adalah refleksi pada teori etika keutamaan Aristoteles. Hasil penelitian menunjukkan bahwa perusahaan berkomitmen untuk melaksanakan tanggungjawab sosio-ekologi  dan mengimplementasikan strategi triple bottom line demi keberlanjutan bisnis. Untuk memenuhi tujuan tersebut, perusahaan melaporkan tanggung jawab triple bottom line dalam laporan keuanga. Hal ini dilandasi oleh kesadaran manajemen, bukan sekadar memenuhi kewajiban normatif. Dari perspektif etika keutamaan Aristoteles, perusahaan menjunjung tinggi sifat baik, mulia, bermutu, dan bernilai.

Abstract: The Role of Accounting in Socio-Ecological Accountability. This study aims to understand the role of accounting in presenting triple bottom line information. The method used is a reflection on the ethical theory of Aristotle's primacy. This study shows that the company is committed to carrying out socio-ecological responsibilities and implements the triple bottom line strategy for business sustainability. To meet these objectives, the companies report triple bottom-line responsibilities in financial statements. This is based on management awareness, not just fulfilling normative obligations. From the perspective of Aristotle's primacy ethics, the company upholds the qualities of good, noble, quality, and valuable.


triple bottom line; etika; pertanggungjawaban perusahaan

Full Text:



Agrawal, S., Singh, R. K., & Murtaza, Q. (2016). Triple Bottom Line Performance Evaluation of Reverse Logistics. Competitiveness Review, 26(3), 289-310.

Alewine, H.C. 2010. A Model for Conducting Experimental Environmental Accounting Research. Sustainability Accounting, Management and Policy Journal, 1(2), 256-291.

Alewine, H.C., & Stone, D. N. (2013). How Does Environmental Accounting Information Influence Attention and Investment? International Journal of Accounting & Information Management, 21(1), 22-52.

Al-Shaer, H., Salama, A., & Toms, S. (2017). Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures. Journal of Applied Accounting Research, 18(1), 2-21.

Arena, M., Conte, A., & Melacini, M. (2015). Linking Environmental Accounting to Reward Systems: The Case of the Environmental Profit and Loss Account. Journal of Cleaner Production, 108(A), 625-636.

Baker, M., & Schaltegger, S. (2015). Pragmatism and New Directions in Social and Environmental Accountability Research. Accounting, Auditing & Accountability Journal, 28(2), 263-294.

Bakhtina, V. A. (2011). Innovation and Its Potential in the Context of the Ecological Component of Sustainable Development. Sustainability Accounting, Management and Policy Journal, 2(2), 248-262.

Birkey, R. N., Guidry, R. P., & Patten, D. M. (2017). Does CSR Reporting Really Impact FERCs? Accounting and the Public Interest, 17(1), 144-162.

Bredillet, C. (2014). Ethics in Project Management: Some Aristotelian Insights. International Journal of Managing Projects in Business, 7(4), 548-565.

Brown, V. L., & Kohlbeck, M. J. (2017). Providing Assurance for Sustainability Reports: An Instructional Case. Issues in Accounting Education, 32(3), 95-102.

Burritt, R. L. (2012). Environmental Performance Accountability: Planet, People, Profits. Accounting, Auditing & Accountability Journal, 25(2), 370-405.

Çaliskan, A. O. (2014). How Accounting and Accountants May Contribute in Sustainability? Social Responsibility Journal, 10(2), 246-267.

Chen, J. C., Chen, J. C., & Patten, D. M. (2014). Manipulative Environmental Disclosure: Further Analysis of Corporate Projections of Environmental Capital Spending. Accounting and the Public Interest, 14(1), 87-109.

Cho, C.H., Freedman, M., & Patten, D. M. (2012). Corporate Disclosure of Environmental Capital Expenditures: A Test of Alternative Theories. Accounting, Auditing & Accountability Journal, 25(3), 486-507.

Choudhury, M.A. (1995). Ethics and Economics: A View from Ecological Economics. International Journal of Social Economics 22(2), 40-60.

Christ, K. L., Burritt, R., & Varsei, M. (2016). Towards Environmental Management Accounting for Trade-offs. Sustainability Accounting, Management and Policy Journal, 7(3), 428-448.

Correa, C., & Larrinaga, C. 2015. Engagement Research in Social and Environmental Accounting. Sustainability Accounting, Management and Policy Journal, 6(1), 5-28.

DaVia, C. (2018). The Limits of Definition: Gadamer’s Critique of Aristotle’s Ethics. British Journal for the History of Philosophy, 26(6), 1176-1196.

De-Villiers, C., & Van-Staden, C. (2012). New Zealand Shareholder Attitudes towards Corporate Environmental Disclosure. Pacific Accounting Review, 24(2), 186-210.

Deegan, C. (2017). Twenty five Years of Social and Environmental Accounting Research within Critical Perspectives of Accounting: Hits, Misses and Ways Forward. Critical Perspectives on Accounting, 43, 65-87.

Dillard, J., Yuthas, K., & Baudot, L. (2016). Dialogic Framing of Accounting Information Systems in Social and Environmental Accounting Domains: Lessons from, and for, Microfinance. International Journal of Accounting Information Systems, 23, 14-27.

Dobler, M., Lajili, K., & Zéghal, D. (2015). Corporate Environmental Sustainability Disclosures and Environmental Risk: Alternative Tests of Socio-Political Theories. Journal of Accounting & Organizational Change, 11(3), 301-332.

Ferrero, I., & Sison, A. J. G. (2014). A Quantitative Analysis of Authors, Schools and Themes in Virtue Ethics Articles in Business Ethics and Management Journals (1980–2011). Business Ethics: A European Review, 23(4), 375-400.

Georg, S., & Justesen, C. (2017). Counting to Zero: Accounting for a Green Building. Accounting, Auditing & Accountability Journal, 30(5), 1065-1081.

Grant, P. (2011). An Aristotelian Approach to Sustainable Business. Corporate Governance: The International Journal of Business in Society, 11(1), 4-14.

Gray, R. (2006). Social, Environmental and Sustainability Reporting and Organisational Value Creation?: Whose Value? Whose Creation? Accounting, Auditing & Accountability Journal,m 19(6), 793-819.

Gray, R. (2010). A Re-Evaluation of Social, Environmental and Sustainability Accounting: An Exploration of an Emerging Transdisciplinary Field? Sustainability Accounting, Management and Policy Journal, 1(1), 11-32.

Gray, R. (2013). Back to Basics: What do We Mean by Environmental (and Social) Accounting and What is It for?—A Reaction to Thornton. Critical Perspectives on Accounting, 24(6), 459-468.

Hackett, R. D., & Wang, G. (2012). Virtues and Leadership: An Integrating Conceptual Framework Founded in Aristotelian and Confucian Perspectives on Virtues. Management Decision, 50(5), 868-899.

Heggen, C., Sridharan, V. G., & Subramaniam, N. (2018). To the Letter vs the Spirit: A Case Analysis of Contrasting Environmental Management Responses. Accounting, Auditing & Accountability Journal, 31(2), 478-502.

Ibrahim, M., Solikahan, E., & Widyatama, A. (2015). Karakteristik Perusahaan, Luas Pengungkapan Corporate Social Responsibility, dan Nilai Perusahaan. Jurnal Akuntansi Multiparadigma, 6(1), 99-106.

Islam, M., & Dellaportas, S. (2011). Perceptions of Corporate Social and Environmental Accounting and Reporting Practices from Accountants in Bangladesh. Social Responsibility Journal, 7(4), 649-664.

Järvenpää, M., & Länsiluoto, A. (2016). Collective Identity, Institutional Logic and Environmental Management Accounting Change. Journal of Accounting & Organizational Change, 12(2), 152-176.

Jonsson, P. O. (2011). On Utilitarianism vs Virtue Ethics as Foundations of Economic Choice Theory. Humanomics, 27(1), 24-40.

Jordan, K., & Kristjánsson, K. (2017). Sustainability, Virtue Ethics, and the Virtue of Harmony with Nature. Environmental Education Research, 23(9), 1205-1229.

Kabir, M. H., & Akinnusi, D. M. (2012). Corporate Social and Environmental Accounting Information Reporting Practices in Swaziland. Social Responsibility Journal, 8(2), 156-173.

Kaptein, M. (2017). When Organizations are too Good: Applying Aristotle's Doctrine of the Mean to the Corporate Ethical Virtues Model. Business Ethics: A European Review, 26(3), 300-311.

Kasim, M. T. (2017). Evaluating the Effectiveness of an Environmental Disclosure Policy: An Application to New South Wales. Resource and Energy Economics, 49, 113-131.

Kurzynski, M. (2012). Peter Drucker: Modern Day Aristotle for the Business Community. Journal of Management History, 18(1), 6-23.

Laskar, N., & Maji, S. G. (2016). Corporate Sustainability Reporting Practices in India: Myth or Reality? Social Responsibility Journal, 12(4), 625-641.

Lindawati, A., & Puspita, M. (2015). Corporate Social Responsibilty: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 6(1), 157-174.

Lodhia, S., & Jacobs, K. (2013). The Practice Turn in Environmental Reporting: A Study into Current Practices in Two Australian Commonwealth Departments. Accounting, Auditing & Accountability Journal, 26(4), 595-615.

Madein, A., & Sholihin, M. (2015). The Impact of Social and Environmental Information on Managers’ Decisions: Experimental Evidence from Indonesia. Asian Review of Accounting, 23(2), 156-169.

Maroun, W. (2017). Assuring the Integrated Report: Insights and Recommendations from Auditors and Preparers. The British Accounting Review, 49(3), 329-346.

Mathuva, D. M., & Kiweu, J. M. (2016). Cooperative Social and Environmental Disclosure and Financial Performance of Savings and Credit Cooperatives in Kenya. Advances in Accounting, 35, 197-206.

Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR Reporting Practices and the Quality of Disclosure: An Empirical Analysis. Critical Perspectives on Accounting, 33, 59-78.

Mitchell, M., Curtis, A., & Davidson, P. (2012). Can Triple Bottom Line Reporting Become a Cycle for “Double Loop” Learning and Radical Change? Accounting, Auditing & Accountability Journal, 25(6), 1048-1068.

Muchlis, S., & Sukirman, A. (2016). Implementasi Maqashid Syariah dalam Corporate Social Responsibility di PT Bank Muamalat Indonesia. Jurnal Akuntansi Multiparadigma, 7(1), 120-130.

Negash, M. (2012). IFRS and Environmental Accounting. Management Research Review, 35(7), 577-601.

Nikolaou, I. E., & Evangelinos, K. I. (2010). Classifying Current Social Responsibility Accounting Methods for Assisting a Dialogue between Business and Society. Social Responsibility Journal, 6(4), 562-580.

Omar, B. F. & Zallom, N. O. (2016). Corporate Social Responsibility and Market Value: Evidence from Jordan. Journal of Financial Reporting and Accounting, 14(1), 2-29.

Palmer, T. B., & Flanagan, D. J. (2016). The Sustainable Company: Looking at Goals for People, Planet and Profits. Journal of Business Strategy, 37(6), 28-38.

Qian, W., Burritt, R., & Monroe, G. (2011). Environmental Management Accounting in Local Government: A Case of Waste Management. Accounting, Auditing & Accountability Journal, 24(1), 93-128.

Rambaud, A., & Richard, J. (2015). The “Triple Depreciation Line” Instead of the “Triple Bottom Line”: Towards a Genuine Integrated Reporting. Critical Perspectives on Accounting, 33, 92-116.

Ribeiro, V. P. L., & Aibar-Guzman, C. (2010). Determinants of Environmental Accounting Practices in Local Entities: Evidence from Portugal. Social Responsibility Journal, 6(3), 404-419.

Rini, A. D. (2016). Relevansi Sustainability, Accountability, Transparency Program Entrepreneurial University terhadap Sikap Komunitas Gereja. Jurnal Akuntansi Multiparadigma, 6(3), 432-443.

Rismawati, R. (2015). Memaknai Program Corporate Social Responsibility: Suatu Kajian Proses Transformasi Sosial berbasis Kearifan Lokal. Jurnal Akuntansi Multiparadigma, 6(2), 245-253.

Russell, S., Milne, M. J., & Dey, C. (2017). Accounts of Nature and the Nature of Accounts: Critical Reflections on Environmental Accounting and Propositions for Ecologically Informed Accounting. Accounting, Auditing & Accountability Journal, 30(7), 1426-1458.

Schneider, T., Michelon, G., & Maier, M. (2017). Environmental Liabilities and Diversity in Practice under International Financial Reporting Standards. Accounting, Auditing & Accountability Journal, 30(2), 378-403.

Sen, M., Mukherjee, K., & Pattanayak, J. K. (2011). Corporate Environmental Disclosure Practices in India. Journal of Applied Accounting Research, 12(2), 139-156.

Sitorus, J. H. E. (2016). Pancasila-based Social Responsibility Accounting. Procedia - Social and Behavioral Sciences, 219, 700–709.

Solovida, G. T., & Latan, H. (2017). Linking Environmental Strategy to Environmental Performance: Mediation Role of Environmental Management Accounting. Sustainability Accounting, Management and Policy Journal, 8(5), 595-619.

Spence, C., Chabrak, N., & Pucci, R. (2013). Doxic Sunglasses: A Response to “Green Accounting and Green Eyeshades: Twenty Years Later.” Critical Perspectives on Accounting, 24(6), 469-473.

Sridhar, K. (2012). Corporate Conceptions of Triple Bottom Line Reporting: An Empirical Analysis into the Signs and Symbols Driving This Fashionable Framework. Social Responsibility Journal, 8(3), 312-326.

Sundin, H., & Brown, D. A. (2017). Greening the Black Box: Integrating the Environment and Management Control Systems. Accounting, Auditing & Accountability Journal, 30(3), 620-642.

Trainer, F. (2014). Ethics and the Economy. Humanomics, 30(1), 41-58.

Urban, B., & Hwindingwi, R. (2016). The Influence of Institutional Factors on MNC’s Triple Bottom Line Reporting: A Focus on African Emerging Markets (AEMs). International Journal of Emerging Markets, 11(4), 497-513.

Venkatraman, S., & Nayak, R. R. (2015a). Relationships among Triple Bottom Line Elements: Focus on Integrating Sustainable Business Practices. Journal of Global Responsibility, 6(2), 195-214.

Venkatraman, S., & Nayak, R. R. (2015b). Corporate Sustainability: An IS Approach for Integrating Triple Bottom Line Elements. Social Responsibility Journal, 11(3), 482-501. ttps://

Werasturi, D. (2017). Konsep Corporate Social Responsibility berbasis Catur Purusa Artha. Jurnal Akuntansi Multiparadigma, 8(2), 319-335.

West, A. (2017). The Ethics of Professional Accountants: An Aristotelian Perspective. Accounting, Auditing & Accountability Journal, 30(2), 328-351.

Wilson, J. P. (2015). The Triple Bottom Line: Undertaking an Economic, Social, and Environmental Retail Sustainability Strategy. International Journal of Retail & Distribution Management, 43(4/5), 432-447.

Yusof, M., Mohd-Nor, L., & Hoopee, J. E. (2014). Virtuous CSR: An Islamic Family Business in Malaysia. Journal of Family Business Management, 4(2), 133-148.

Zahller, K. A., Arnold, V., & Roberts, R. W. (2015). Using CSR Disclosure Quality to Develop Social Resilience to Exogenous Shocks: A Test of Investor Perceptions. Behavioral Research in Accounting, 27(2), 155-177.



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.