INTERNALISASI ISU PERUBAHAN IKLIM DALAM LAPORAN KEUANGAN

Dewa Putra Krishna Mahardika

Abstract


Abstrak - Internalisasi Isu Perubahan Iklim dalam Laporan Keuangan

Tujuan Utama - Penelitian ini bertujuan untuk menentukan tingkat materialitas isu perubahan iklim dan untuk mengungkapkan isu perubahan iklim dalam laporan keuangan sehingga dapat menjadi pertimbangan dalam keputusan ekonomi.

Metode - Penelitian ini menggunakan analisis eksploratif guna pengungkapan isu perubahan iklim. Metode eksploratif dilakukan dengan melihat dampak perubahan iklim terhadap penerapan standar akuntansi keuangan (SAK).

Temuan Utama - Hasil menunjukkan bahwa isu perubahan iklim merupakan isu yang material. Status materialitas tersebut mengimplikasikan bahwa isu ini relevan bagi pengguna laporan keuangan. Relevansi tersebut mengharuskan pengungkapan isu perubahan iklim melalui ketentuan SAK.   

Implikasi Teori dan Kebijakan – Kemampuan SAK dalam mengakomodasi isu perubahan iklim mengharuskan akuntan untuk menganalisis dampak perubahan iklim terhadap kondisi operasi perusahaan. Namun, pengungkapan isu perubahan iklim dalam laporan keuangan memerlukan standarisasi agar dampak isu ini dapat diperbandingkan.  

Kebaruan Penelitian – Kebaruan penelitian ini terletak pada bagaimana memanfaatkan ketentuan SAK untuk mengungkapkan isu perubahan iklim dalam laporan keuangan.

 

Abstract: Internalization of Climate Change Issue into Financial Reporting

Main Purpose – This research aims to determine climate change’s materiality level and disclose climate change in financial reports.

Method - This research employs explorative analysis to disclose climate change in financial reports. The experimental procedure is used to analyze the impact of climate change on the application of Indonesia’s Generally Accepted Accounting Principles (Indonesia GAAP).

Main Findings – The result shows that climate change is a material issue. The level of materiality implies that climate change is relevant to investors. The relevancy requires an internalization process through GAAP.

Theory and Practical Implications – The findings imply that accountants have to analyze the impacts of climate change on companys’ financial conditions. Moreover, standardization in internalization is needed.

Novelty - The novelty of this research is in describing how to utilize GAAP so that climate change can be disclosed on financial reports.


Keywords


laporan keuangan; perubahan iklim; perusahaan; sak

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.09

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