Peran Akuntansi Hijau dalam Pengambilan Keputusan Investasi Energi Terbarukan: Tinjauan Literatur Sistematis Menggunakan PRISMA 2020

Ahmad Qolyubi; Tya Sani; Veronica Maria Muna; Sri Ambar Wati; Yanuar Ramadhan

doi:10.55681/armada.v4i7.3024

Authors

Ahmad Qolyubi Universitas Esa Unggul, Kota Jakarta, Indonesia
Tya Sani Universitas Esa Unggul, Kota Jakarta, Indonesia
Veronica Maria Muna Universitas Esa Unggul, Kota Jakarta, Indonesia
Sri Ambar Wati Universitas Esa Unggul, Kota Jakarta, Indonesia
Yanuar Ramadhan Universitas Esa Unggul, Kota Jakarta, Indonesia

DOI:

https://doi.org/10.55681/armada.v4i7.3024

Keywords:

Akuntansi Hijau, Energi Terbarukan, Investasi, PRISMA 2020, Tinjauan Literatur Sistematis

Abstract

Penelitian ini melakukan tinjauan literatur sistematis (systematic literature review) mengenai peran akuntansi hijau dalam pengambilan keputusan investasi energi terbarukan. Tujuan penelitian adalah untuk mengidentifikasi, menganalisis, dan mensintesis temuan dari berbagai studi yang telah dilakukan terkait implementasi akuntansi hijau dan dampaknya terhadap keputusan investasi di sektor energi terbarukan, khususnya dalam konteks Indonesia. Penelitian ini menggunakan metodologi PRISMA 2020 (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) untuk memastikan transparansi dan komprehensivitas dalam proses pencarian, seleksi, dan sintesis literatur. Hasil penelitian menunjukkan bahwa akuntansi hijau memainkan peran signifikan dalam penyediaan informasi yang relevan bagi para pemangku kepentingan untuk membuat keputusan investasi yang berkelanjutan di sektor energi terbarukan. Temuan utama meliputi pentingnya pengungkapan informasi lingkungan, pengaruh akuntansi hijau terhadap penilaian risiko dan pengembalian investasi, serta tantangan dalam implementasinya. Penelitian ini memberikan kontribusi baik secara teoritis maupun praktis dalam memahami bagaimana akuntansi hijau dapat mendukung transisi energi menuju pembangunan berkelanjutan.

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