ELEVEN YEARS OF GREEN ACCOUNTING RESEARCH IN INDONESIA: DESCRIPTION OF METHODS, THEORIES AND RESEARCH OBJECTS

Abstract

Keywords:
Green Accounting,
Corporate Sustainability,
Environmental Accounting,
Sustainability Reporting,

Legitimacy Theory Economic and environmental damage is the result of unsustainable industrial governance. The concept of corporate sustainability, especially in terms of the environment, makes every activity carried out by the company need to be considered. The concept of green accounting is a concept of environmental responsibility where companies include environmental costs in their activities. Along with the development of the concept of green accounting in practice, research for this concept has also developed globally and nationally. This study provides knowledge to researchers interested in the field of green accounting about objects and variables that have and have not been used, methods that can be used, related theories, and objects or research samples that have been carried out for further research. The method used is Charting the field, where the research used is an article published in the journal Sinta 2 and Sinta 3 Kemendikbud with the accounting journal category. The results of this study show that 51 articles use green accounting as a variable in the study, with the dominant type of research being quantitative, namely 42 articles, while the dominant theory used is legitimacy theory, namely 25 articles and 12 articles using objects or samples in the form of manufacturing companies, this type of research object is the highest in Indonesia.