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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Aisya Sheilla Farina Nadia
Universitas Esa Unggul
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Penerapan Laporan Keuangan Berkelanjutan berdasarkan PSPK 1 dan PSPK 2 di Indonesia Dita Hikmawaty Oktavia Ningrum; Aliya Dimarizkya; Natasha Elisabeth Manuputty; Aisya Sheilla Farina Nadia; Daryanto Hesti Wibowo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11253

Abstract

This study discusses the implementation of PSPK 1 and PSPK 2 in sustainability reporting in Indonesia. The Financial Services Authority (OJK) requires public companies in Indonesia to prepare sustainability reports as a form of accountability for environmental, social, and governance (ESG) aspects. PSPK 1 and PSPK 2 serve as the standard basis for assurance services on these reports. However, the quality, consistency, and reliability of ESG data remain major issues. This study examines this phenomenon from the perspective of accounting theory and the accounting challenges in measuring and verifying non-financial information in the transition era to a low-carbon economy. The results of the literature and theoretical studies indicate that sustainability reporting must be regulated in such a way that it is not merely an administrative compliance requirement because it is often considered less relevant to company strategy. Furthermore, there is a need to emphasize the importance of governance structures and sustainability report audit standards (such as PSPK 1 and PSPK 2) to encourage truly accountable reporting that has a real impact on the economy, society, and environment.
Co-Authors Aliya Dimarizkya Daryanto Hesti Wibowo Dita Hikmawaty Oktavia Ningrum Natasha Elisabeth Manuputty