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All Journal Jurnal Ilmu Kesehatan Masyarakat The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding AKTSAR: Jurnal Akuntansi Syariah Jurnal Abdi Insani AJAD : Jurnal Pengabdian kepada Masyarakat Batara Wisnu : Indonesian Journal of Community Services Jurnal Akuntansi, Perpajakan dan Auditing eJEBA
Aisa Tri Agustini
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisni, Universitas Jember (UNEJ)
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Other

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Journal : The Indonesian Accounting Review

 1 
Climate change accounting and disclosure: A systematic literature review Agustini, Aisa Tri; Arifa, Choirunnisa
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3829

Abstract

This study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company’s adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change.
Climate change accounting and disclosure: A systematic literature review Agustini, Aisa Tri; Arifa, Choirunnisa
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3829

Abstract

This study aims to explore the conceptual structure and evolution of accounting literature related to climate change accounting and disclosure. This study uses a systematic literature review (SLR) assisted by Bibliometric and NVivo tools to answer research questions through five stages and fulfill the requirements set out in the SLR. From the selection results, the sample used is 49 articles for the period of 2009 - 2022 obtained from the Scopus database. Climate change accounting is largely disclosed with a focus on reducing carbon emissions. Meanwhile, other areas such as financial impacts that are in line with IFRS directives are still rarely disclosed and researched. Theoretically, companies adapt and disclose climate change accounting because of internal and external incentives. Disclosure also reveals information regarding the company’s adaptive capacity to climate change risks. The results of this study indicte that the climate change accounting disclosure have not been standardized. Therefore, it is recommended that the government or related agencies consider standardizing the disclosure of adaptive actions related to climate change.
Beware of the existence of a big bath with asset impairment after pandemic covid-19! Kustono, Alwan Sri; Agustini, Aisa Tri; Dermawan, Scherrgyo Agung Rhyo
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2243

Abstract

This study attempts to investigate the relationship between big bath accounting and asset impairment. It used the sample consisting of 231 firm-year observations from 33 mining companies listed on the Indonesia Stock Exchange during the 2012 to 2018 period. Logistic regression has been used to analyze a big bath accounting on assets impairment. The results provide evidence that companies that tend to do a big bath accounting will recognize a loss of asset value. A big bath accounting is done because managers assume that investors will respond when the company suffered large losses or small losses. The manager acknowledges the costs of future periods and current period losses when unfortunate unavoidable circumstances in the current period. It will consequently make a profit higher than expected in the next year. In the next period, the company’s performance will look better so that managers can maximize utility in the form of compensation for the targets that have been achieved.
The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia Melenia, Fransisca; Agustini, Aisa Tri; Putra, Hendrawan Santosa
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.3135

Abstract

This study aims to examine the effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. This study is a quantitative study. The data used are secondary data obtained from sustainability reports of cement, energy, and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. The data analysis method used in this study is partial least squares using the WarpPLS 7.0 program. The results show that the implementation of green accounting in the form of renewable energy has a negative effect on environmental performance. The implementation of green accounting in the form of recycled waste has a significant positive effect on environmental performance. Meanwhile, the implementation of green accounting in the form of environmental costs has no effect on environmental performance.
Co-Authors Adhani, Karenina Dwi Agung Prayitno Agustin, Dania Safira Ahmad Roziq Akhmad Haryono Alifiono, Dhery Shabrian Kurnia Alwan Sri Kustono Arifa, Choirunnisa Aulia, Tazqia B. Bariro Bambang Irawan Bambang Irawan Bambang Wibisono Bayu Aprillianto Bunga Maharani Dermawan, Scherrgyo Agung Rhyo Dwi Martiana Wati Dwi Septilestari Hendrawan Santosa Putra Indah Purnamawati Indah Purnamawati Lilik Farida Mardiana, Hanun Ria Melenia, Fransisca Novi Wulandari Widiyanti Oktaviani Ari Wardhaningrum Reny Indrayani Ririn Irmadariyani Sianipar, Charlotte Aulia Putri Sianipar, Yohana Teresa Vista Febryanti Yohana Teresa Sianipar Yosefa Sayekti