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

Amrie Firmansyah; Puji Wibowo

doi:10.54957/jolas.v5i5.1894

Authors

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

DOI:

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

Keywords:

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

Abstract

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.

References

Arksey, H., & O’Malley, L. (2005). Scoping studies: towards a methodological framework. International Journal of Social Research Methodology, 8(1), 19–32. https://doi.org/10.1080/1364557032000119616

Bebbington, J., & Unerman, J. (2020). Advancing research into accounting and the UN Sustainable Development Goals. Accounting, Auditing & Accountability Journal, 33(7), 1657–1670. https://doi.org/10.1108/AAAJ-05-2020-4556

Doloksaribu, R. P., & Firmansyah, A. (2024). Peluang penerapan kebijakan mandatory sustainability disclosure di Indonesia berbasiskan IFRS S2. Akuntansiku, 3(1), 38–54. https://doi.org/10.54957/akuntansiku.v3i1.670

Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: social values and organizational behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226

Firmansyah, A. (2025). Urgensi integrasi akuntansi keberlanjutan dalam kurikulum pendidikan tinggi di era ESG. Akuntansiku, 4(1), 78–93. https://doi.org/10.54957/akuntansiku.v4i1.1482

Gray, R., Adams, C. A., & Owen, D. (2014). Accountability, social responsibility and sustainability. Pearson Education Limited. https://www.pearson.com/store/p/accountability-social-responsibility-and-sustainability-accounting-for-society-and-the-environment/GPROG_A100060879194_learnerau-availability/9780273681380

Gutterman, A. S. (2024). Sustainability reporting frameworks, standards, instruments, and regulations. In SSRN Electronic Journal. https://papers.ssrn.com/abstract=3809288

IFRS Foundation. (2023a). IFRS S1 Sustainability Disclosure Standard: General Requirements for Disclosure of Sustainability-related Financial Information. https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/

IFRS Foundation. (2023b). IFRS S2 Sustainability Disclosure Standard: Climate-related Disclosure. https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/

IFRS Foundation, & International Finance Corporation. (2024). Effective implementation of IFRS sustainability disclosure standards through strategic partnerships. https://www.ifcbeyondthebalancesheet.org/sites/default/files/2024-10/Slide Deck_Effective Implementation of IFRS Standards_10212024.pdf

Ikatan Akuntan Indonesia. (2024). Peta Jalan Standar Pengungkapan Keberlanjutan. https://web.iaiglobal.or.id/assets/files/file_sak/Peta Jalan SPK.pdf

Ikatan Akuntan Indonesia. (2025). Standar baru IAI perkuat posisi indonesia di panggung keberlanjutan global. https://web.iaiglobal.or.id/Berita-IAI/detail/standar_baru_iai_perkuat_posisi_indonesia_di_panggung_keberlanjutan_global#gsc.tab=0

Levac, D., Colquhoun, H., & O’Brien, K. K. (2010). Scoping studies: advancing the methodology. Implementation Science, 5(69), 1–9. https://doi.org/10.1186/1748-5908-5-69

Munn, Z., Peters, M. D. J., Stern, C., Tufanaru, C., McArthur, A., & Aromataris, E. (2018). Systematic review or scoping review? Guidance for authors when choosing between a systematic or scoping review approach. BMC Medical Research Methodology, 18(1), 1–7. https://doi.org/10.1186/s12874-018-0611-x

Otoritas Jasa Keuangan. (2021). Roadmap Keuangan Berkelanjutan Tahap II (2021 – 2025). In Otoritas Jasa Keuangan (pp. 1–21). https://ojk.go.id/id/berita-dan-kegiatan/publikasi/Pages/Roadmap-Keuangan-Berkelanjutan-Tahap-II-(2021-2025).aspx

Ozili, P. (2021). Sustainability accounting. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3803384

Peraturan Presiden RI. (2025). Peraturan Presiden (Perpres) Nomor 12 Tahun 2025 tentang Rencana Pembangunan Jangka Menengah Nasional Tahun 2025 - 2029. https://peraturan.bpk.go.id/Details/314638/perpres-no-12-tahun-2025

Prakosa, D. K., & Firmansyah, A. (2022). Apakah revolusi industri 5.0 dapat menghilangkan profesi akuntan? Jurnalku, 2(3), 316–340. https://doi.org/10.54957/jurnalku.v2i3.282

PWC Indonesia. (2023). The most recent state and future directions of sustainability reporting Indonesia. https://www.pwc.com/id/en/media-centre/press-release/2023/english/the-most-recent-state-and-future-directions-of-sustainability-reporting-indonesia.html

Schaltegger, S., & Burritt, R. (2018). Business cases and corporate engagement with sustainability: Differentiating ethical motivations. Journal of Business Ethics, 147, 241–259. https://doi.org/10.1007/s10551-015-2938-0

Suchman, M. C. (1995). Managing legitimacy: strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. https://doi.org/10.5465/amr.1995.9508080331

Sumadi, M. I. T. B. N., Putra, R., & Firmansyah, A. (2022). Peran perkembangan teknologi pada profesi akuntan dalam menghadapi industri 4.0 dan society 5.0. Journal of Law, Administration, and Social Science, 2(1), 2022. https://doi.org/10.54957/jolas.v2i1.162

The European Parliament and the Council of the European Union. (2022). Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464

Torre, M. La, Sabelfeld, S., Blomkvist, M., Tarquinio, L., & Dumay, J. (2018). Harmonizing non-financial reporting regulations in Europe: Practical strengths and projections for future research. Meditari Accountancy Research, 26(4), 598–621. https://doi.org/10.1108/MEDAR-02-2018-0290

Undang-Undang RI. (2024). Undang-undang (UU) Nomor 59 Tahun 2024 tentang Rencana Pembangunan Jangka Panjang Nasional Tahun 2025-2045. https://peraturan.bpk.go.id/Details/299728/uu-no-59-tahun-2024

United Nations Indonesia. (2020). United Nations Sustainable Development Cooperation Framework (UNSDCF) Indonesia 2021-2025. https://indonesia.un.org/en/93067-united-nations-sustainable-development-cooperation-framework-unsdcf-2021-2025

Villiers, C. De, & Dimes, R. (2023). Will the formation of the International Sustainability Standards Board result in the death of Integrated Reporting? Journal of Accounting & Organizational Change, 19(2), 279–295. https://doi.org/10.1108/JAOC-05-2022-0084

Villiers, C. de, Dimes, R., Torre, M. La, & Molinari, M. (2024). The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda. Pacific Accounting Review, 36(2), 255–273. https://doi.org/10.1108/PAR-02-2024-0038

Wagenhofer, A. (2024). Sustainability reporting: A financial reporting perspective. Accounting in Europe, 21(1), 1–13. https://doi.org/10.1080/17449480.2023.2218398

Wahyuni, E. T., Sihotang, P., & Aryanto, Y. H. (2024). The readiness of Indonesian companies in adopting IFRS sustainability standards (IFRS S2). https://www.iamiglobal.or.id/berita/iami-report-on-the-study-of-the-readiness-of-indonesian-companies-in-adopting-ifrs-sustainability-standards--ifrs-s2-.html

Yan, Y. (2024). The development of sustainability accounting globally [University of Windsor]. https://scholar.uwindsor.ca/major-papers/294/