MENINJAU PERAN AKUNTAN DALAM MENANGGULANGI ISU PERUBAHAN IKLIM

Dewa Putra Krishna Mahardika

Abstract


Abstrak: Meninjau Peran Akuntan dalam Menanggulangi Isu Perubahan Iklim. Penelitian ini mencoba untuk melihat potensi peningkatan peran tradisional profesi akuntan, dari peran administrasi menjadi peran strategis dalam mengatasi masalah perubahan iklim. Metode analisis naratif digunakan untuk memahami latar belakang dan dampak dari perubahan iklim. Penelitian ini menemukan bahwa profesi akuntan dapat berperan lebih besar terkait berbagai isu perubahan iklim. Peran tersebut menuntut para akuntan untuk menginternalisasi isu perubahan iklim dalam laporan keuangan. Implikasinya, para pengguna laporan keuangan dapat mempertimbangkan isu perubahan iklim dalam keputusannya.

 

Abstract: Reviewing the Role of Accountants in Addressing Climate Change Issues. This study attempted to see the potential for increasing the traditional role of the accounting profession from an administrative role to a strategic role in overcoming the problem of climate change. The narrative analysis method was used to understand the background and impacts of climate change. This study found that the accounting profession could play a bigger role in relation to climate change issues. This role required the accounting profession to internalize the issue of climate change in financial reports. The implication was that users of financial reports can consider the issue of climate change in their decisions.


Keywords


akuntan; internalisasi; peran tradisional; perubahan iklim



DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.3.33

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