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Jun 2, 2024
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Aug 3, 2024
Published
Aug 7, 2024
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Abstract

Peningkatan suhu global dan terus menerusnya perubahan iklim di seluruh dunia menyebabkan fluktuasi suhu dan kondisi cuaca yang ekstrem dan sulit diprediksi. Akuntansi lingkungan pada dasarnya menekankan perlunya kesadaran perusahaan yang telah merasakan manfaat dari lingkungan untuk secara proaktif meningkatkan upaya meminimalisasi isu-isu lingkungan. Tujuan dari literatur ini untuk mengetahui seberapa luas penelitian tentang green accounting yang telah dilakukan oleh penelitian sebelumnya yang sudah terbit pada jurnal-jurnal yang telah terindeks scopus. Penelitian ini merupakan penelitian kualitatif yang menggunakan teknik studi literatur pada 175 artikel penelitian. Sumber penelitian yang digunakan adalah penelitian-penelitian yang terbit di jurnal yang telah terindeks scopus dari tahun 2017-2023 kemudian diolah dengan menggunakan software vosviewer versi 1.6.18. Hasil penelitian menghasilkan bahwa China merupakan negara yang telah mempublikasikan penelitian green accounting terbanyak pada jurnal-jurnal yang telah terindeks scopus. Penelitian terkait green accounting yang telah berhasil terbit di jurnal-jurnal terindeks scopus sebagian besar berafiliasi pada Ministry of Education of the People’s Republic of China dengan subjek area “business, management, and accounting”.

Keywords

green accounting studi literatur database scopus

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Licensed under Creative Commons License a Creative Commons Attribution-NonCommercial 4.0 International License

How to Cite
Rahmatika, D. N., & Wijaya, J. R. T. (2024). Pengembangan Penelitian Green Accounting pada Database Scopus; Metode Systematic Literature Review. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, 16(2), 353-367. https://doi.org/10.24905/permana.v16i2.386

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