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Abstract

Tujuan: Penelitian ini bertujuan untuk mengevaluasi persepsi mahasiswa jurusan akuntansi terhadap penerapan sustainability reporting pada perusahaan di Indonesia. Hal ini penting karena pelaporan keberlanjutan kini menjadi perhatian utama pemangku kepentingan yang menilai perusahaan tidak hanya dari kinerja keuangan, tetapi juga dari aspek non-keuangan seperti lingkungan, sosial, dan tata kelola.


Metode Penelitian: Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif melalui survei. Responden dalam penelitian ini adalah 102 mahasiswa aktif dari program studi Akuntansi Universitas Tarumanagara. Data dikumpulkan menggunakan kuesioner yang terdiri dari enam pertanyaan tertutup dan dianalisis secara statistik deskriptif.


Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa memiliki pemahaman yang cukup terhadap sustainability reporting dan mendukung penerapan standar IFRS S1 dan IFRS S2. Mahasiswa menilai bahwa pengungkapan aspek lingkungan, sosial, dan tata kelola (ESG) berkontribusi terhadap peningkatan nilai dan reputasi perusahaan.


Implikasi: Penelitian ini menyiratkan perlunya institusi pendidikan tinggi, khususnya program studi akuntansi, untuk lebih aktif mengintegrasikan isu sustainability reporting dalam kurikulum dan media pembelajaran guna mempersiapkan lulusan yang kompeten dan relevan dengan tantangan profesi akuntansi masa depan.

Keywords

persepsi mahasiswa pelaporan keberlanjutan akuntansi esg ifrs

Article Details

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How to Cite
Hidajat, N. C., Abigail, T. E., & Terence, W. (2025). Persepsi Mahasiswa Akuntansi Terhadap Pelaporan Keberlanjutan Perusahaan di Indonesia. Advances in Management & Financial Reporting, 3(3), 272–288. https://doi.org/10.60079/amfr.v3i3.527
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