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All Journal Owner : Riset dan Jurnal Akuntansi RESLAJ: Religion Education Social Laa Roiba Journal
Dirgahayu Almi Mahati
Universitas Airlangga
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Implikasi Adopsi IFRS Sustainability Standards terhadap Peningkatan Non-Audit Fees dan Independensi Auditor: Studi Kualitatif pada KAP di Indonesia Ary Haritsaning Atmadya; Dirgahayu Almi Mahati; Anak Agung Gde Satia Utama
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3050

Abstract

The issuance of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures by the International Sustainability Standards Board (ISSB) has fundamentally transformed the landscape of sustainability reporting, shifting it from a voluntary regime toward a framework integrated with general-purpose financial reporting. This transformation has driven a surge in demand for sustainability-related services, including IFRS S1/S2 implementation consulting and sustainability assurance, which are largely classified as non-audit services and have the potential to increase sustainability-related non-audit fees within the revenue structure of Public Accounting Firms (PAFs). This study adopts an interpretive qualitative approach based on literature review and document analysis (including standards, codes of ethics, research reports, and scholarly articles) to identify and categorize auditor independence threats—namely self-interest, self-review, advocacy, familiarity, and management participation—arising from the expansion of sustainability services following IFRS S1/S2. The findings indicate that the joint provision of IFRS S1/S2 consulting and assurance services by the same audit firm may strengthen economic dependence, create self-review and advocacy threats, and blur the boundary between the roles of consultant and independent auditor. On the other hand, the profession and regulators have begun to respond by strengthening safeguards, such as restricting the types of services provided, implementing fee caps, separating advisory and assurance teams, and reinforcing ethical frameworks for sustainability assurance.
Disparities in Climate Scenario Reporting: An Analysis of Developed and Developing Economies Yusuf Pekik Buana; Dirgahayu Almi Mahati; Iman Harymawan
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 10 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i10.12865

Abstract

This study examines the quality gap in climate scenario analysis between developed and developing countries. The research compares climate-related disclosures from companies in both developed and developing countries, focusing on the quality of their climate scenario analyses, including transition risks, physical risks, and opportunities. Using data from companies listed in the TCFD, the study analyzes disclosures from 2020 to 2023 and reveals that companies in developed countries are more proactive in providing comprehensive and transparent climate-related information, driven by stronger regulatory frameworks, investor pressures, and greater technological capacity. In contrast, companies in developing countries face significant challenges due to gaps in resources, expertise, and regulatory readiness. The research highlights the implications of these disparities for global efforts to address climate change and emphasizes the need for capacity-building, regulatory harmonization, and enhanced cross-border collaboration. The study also suggests future research exploring the impact of IFRS S1 and S2 post- implementation on climate-related disclosures.
Co-Authors Ary Haritsaning Atmadya Iman Harymawan Satia Utama, Anak Agung Gde Yusuf Pekik Buana