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All Journal INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Dewi Nidia Soepriadi
Jurusan Akuntansi, Universitas Pattimura, Indonesia
Economics, Econometrics & Finance

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ENVIRONMENTAL AUDITING IN THE PUBLIC SECTOR: MEASURING ACCOUNTABILITY IN GREEN PUBLIC EXPENDITURE Dewi Nidia Soepriadi; Jabida Latuamury; Kathleen Asyera Risakotta
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to analyze the role of environmental auditing in the public sector, focusing on measuring the accountability of public expenditure allocated for green or environmentally friendly programs. Using a literature review method, this study examines various academic studies, environmental audit reports, and policy documents related to accountability practices in sustainability-oriented public financial management. The study results indicate that environmental auditing functions not only as a tool for monitoring budget utilization but also as a strategic instrument for ensuring the transparency, efficiency, and sustainability of government environmental policies. The literature analysis demonstrates that integrating environmental audits into public accountability systems can improve the quality of decision-making, strengthen public trust, and promote alignment between fiscal policy and sustainable development goals. However, the study also identifies several challenges, such as limited green performance indicators, insufficient auditor capacity, and weak reporting standards across countries. Therefore, the development of a more comprehensive and standardized environmental audit framework is needed to more effectively measure accountability in green public expenditure and make it comparable across jurisdictions.
BRIDGING FINANCIAL AND SUSTAINABILITY ACCOUNTING: TOWARD A UNIFIED FRAMEWORK FOR ESG PERFORMANCE MEASUREMENT Dewi Nidia Soepriadi; Jabida Latuamury; Emi Boki
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22263366

Abstract

Growing demands for sustainable business practices are compelling companies to look beyond financial performance and consider environmental, social, and governance (ESG) aspects. However, financial accounting and sustainability accounting practices are often developed and reported separately, resulting in information that fails to provide a fully integrated, comprehensive view of corporate performance. This study aims to analyze the need to integrate financial and sustainability accounting and to formulate an integrated conceptual framework for ESG performance measurement. A literature review approach was employed, analyzing prior research and academic literature covering financial accounting, sustainability accounting, sustainability reporting, ESG measurement, and the integration of financial and non-financial information. The findings indicate that combining financial and sustainability information can enhance the relevance, transparency, and comparability of corporate information for stakeholders. The proposed integrated framework links financial indicators with environmental, social, and governance dimensions through a process involving materiality identification, indicator standardization, performance measurement, data integration, and reporting focused on long-term value creation. Such integration not only strengthens the quality of ESG performance measurement but also enables companies to link sustainability risks with economic performance and strategic decision-making processes. Consequently, an integrated accounting framework can serve as a foundation for enhancing corporate accountability while supporting the sustainable creation of economic, social, and environmental value.
Co-Authors Emi Boki Jabida Latuamury Jabida Latuamury Kathleen Asyera Risakotta