Akuntansi keberlanjutan sebagai bidang profesi baru: Reposisi peran dan kebutuhan kompetensi akuntan

Amrie Firmansyah; Puji Wibowo

doi:10.54957/jolas.v5i5.1894

Penulis

Amrie Firmansyah Universitas Pembangunan Nasional Veteran Jakarta
Puji Wibowo Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.54957/jolas.v5i5.1894

Kata Kunci:

Accounting Profession, IFRS S1-S2, Role Reposition, SPK 1-SPK 2, Sustainability Accounting, Sustainability Competence

Abstrak

Perkembangan standar pelaporan keberlanjutan global, khususnya IFRS S1 dan IFRS S2, telah mengubah secara mendasar peran profesi akuntan dari penyusun laporan keuangan menjadi penjamin kredibilitas informasi non-keuangan, Informasi dimaksud mencakup dimensi ekonomi, sosial, dan lingkungan. Kajian ini bertujuan menganalisis bagaimana transformasi standar pelaporan keberlanjutan lintas negara tersebut turut mendorong reposisi profesi akuntan di Indonesia dan kompetensi baru yang dibutuhkan untuk mendukung penerapan Standar Pengungkapan Keberlanjutan (SPK) yang diterbitkan oleh Ikatan Akuntan Indonesia (IAI). Penelitian ini menggunakan pendekatan scoping review terhadap literatur akademik, kebijakan nasional, dan dokumen profesi periode 2020-2025. Hasil penelitian menunjukkan bahwa profesi akuntan sedang bertransformasi menuju peran strategis sebagai sustainability assurer yang menuntut kemampuan ESG, analisis risiko iklim, dan assurance atas laporan keberlanjutan. Di tingkat nasional, adopsi SPK 1 dan 2 memperkuat legitimasi profesi dalam mendukung tata kelola ekonomi hijau. Secara akademik, penelitian ini memperkaya teori legitimasi dengan menjelaskan hubungan antara adopsi standar global dan pembentukan peran baru akuntan di negara berkembang. Secara praktis, hasil penelitian ini memberikan rekomendasi bagi IAI, regulator, dan perguruan tinggi untuk memperkuat kurikulum dan sertifikasi berbasis keberlanjutan guna memastikan kesiapan kompetensi akuntan menghadapi tuntutan global yang semakin kompleks dan berorientasi pada keberlanjutan.

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