Perkembangan Penelitian Pengungkapan Perubahan Iklim di Indonesia

Shaneisha Farras Sherita, Widya Zhafira, Doddy Setiawan, Y Anni Aryani

Abstract


Penelitian ini bertujuan untuk mengkaji penelitian terkait pengungkapan perubahan iklim yang telah diteliti di Indonesia. Metode penelitian menggunakan charting the field yang dikembangkan oleh Hesford et al. (2007). Penelitan ini mengkaji pengungkapan perubahan iklim menggunakan artikel Indonesia. Total 28 artikel dari 22 jurnal dalam periode 2015–2024 telah dikaji. Penelitian ini memetakkan artikel-artikel berdasarkan klasifikasi jurnal, metode dan variabel. Penelitian menemukan bahwa 82% penelitian menggunakan metode analitis, yang merupakan metode paling banyak digunakan. Metode pengukuran perubahan iklim tertinggi menggunakan indeks Choi et al. (2013) dengan presentase 33%. Penelitian yang menggunakan variabel yang berasal dari finansial lebih sedikit (33%) daripada variabel nonfinansial (67%). Kajian ini diharapkan dapat menjadi acuan untuk memperluas pendekatan penelitian terkait pengungkapan perubahan iklim di Indonesia.

Keywords


Studi Literatur, Perubahan Iklim, Gas Rumah Kaca, Charting the Field

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References


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DOI: http://dx.doi.org/10.20961/jab.v25i1.1431

Jurnal Akuntansi dan Bisnis (JAB)
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