PEMETAAN LANSKAP GREEN ACCOUNTING DI ASEAN: ANALISIS BIBLIOMETRIK TERHADAP TREN PUBLIKASI, STRUKTUR TEMA, DAN AGENDA RISET MASA DEPAN

Eko Pujiatmoko; Alun Pratama; Terrensia Sekar Pamastutiningtyas

doi:10.21274/sosebi.v6i1.11989

Authors

Eko Pujiatmoko Dosen Program Studi Akuntansi, Universitas Muhammadiyah Karanganyar
Alun Pratama Mahasiswa PhD in Business and Management, Universiti Muhammadiyah Malaysia
Terrensia Sekar Pamastutiningtyas Dosen Program Studi Akuntansi, Universitas Muhammadiyah Karanganyar

DOI:

https://doi.org/10.21274/sosebi.v6i1.11989

Keywords:

akuntansi lingkungan, akuntansi karbon, pelaporan keberlanjutan, disclosure ESG, green accounting

Abstract

Abstrak: Penelitian ini bertujuan untuk memetakan perkembangan penelitian green accounting di kawasan ASEAN melalui analisis bibliometrik. Fokus kajian mencakup tren pertumbuhan publikasi, kontributor utama, artikel berpengaruh, struktur tema penelitian, dan agenda riset masa depan. Data diperoleh dari database Scopus pada 24 Mei 2026. Pencarian awal menghasilkan 120 dokumen, kemudian disaring berdasarkan jenis dokumen, bahasa, sumber publikasi, dan relevansi judul serta abstrak. Setelah proses screening, diperoleh 97 dokumen akhir yang dianalisis. Analisis deskriptif digunakan untuk mengidentifikasi tren publikasi, negara, institusi, penulis, jurnal, dan artikel dengan sitasi tertinggi. Selanjutnya, VOSviewer digunakan untuk melakukan analisis keyword co-occurrence melalui network visualization, overlay visualization, dan density visualization. Hasil penelitian menunjukkan bahwa publikasi green accounting di ASEAN meningkat signifikan terutama setelah tahun 2018, dengan Indonesia dan Malaysia sebagai negara paling dominan. Hasil pemetaan mengidentifikasi empat klaster utama, yaitu Environmental Management Accounting and Performance Outcomes; Carbon Accounting, Sustainability Reporting, and Climate Disclosure; Environmental Accounting, Accountability, and Corporate Environmental Management; serta Green Accounting, ESG, and Firm Value. Temuan ini menunjukkan bahwa penelitian green accounting di ASEAN berkembang dari fokus awal pada akuntansi manajemen lingkungan dan kinerja perusahaan menuju isu yang lebih luas, seperti akuntansi karbon, pelaporan keberlanjutan, ESG, pengungkapan emisi karbon, dan nilai perusahaan. Penelitian ini memberikan kontribusi dalam menyediakan peta awal perkembangan riset green accounting di ASEAN dan menawarkan agenda penelitian masa depan.

Keywords: akuntansi lingkungan; akuntansi karbon; pelaporan keberlanjutan; disclosure ESG, green accounting.

Abstract: This study aims to map the development of green accounting research in ASEAN through bibliometric analysis. The study focuses on publication growth trends, major contributors, influential articles, thematic structure, and future research agenda. Data were retrieved from the Scopus database on May 24, 2026. The initial search identified 120 documents, which were then screened based on document type, language, source type, and the relevance of titles and abstracts. After the screening process, 97 final documents were included in the analysis. Descriptive analysis was used to identify publication trends, countries, institutions, authors, journals, and highly cited articles. VOSviewer was then employed to conduct keyword co-occurrence analysis through network visualization, overlay visualization, and density visualization. The findings show that green accounting publications in ASEAN have increased significantly, particularly after 2018, with Indonesia and Malaysia emerging as the most dominant countries. The mapping results identified four main clusters: Environmental Management Accounting and Performance Outcomes; Carbon Accounting, Sustainability Reporting, and Climate Disclosure; Environmental Accounting, Accountability, and Corporate Environmental Management; and Green Accounting, ESG, and Firm Value. These findings indicate that green accounting research in ASEAN has evolved from an initial focus on environmental management accounting and corporate performance toward broader issues, such as carbon accounting, sustainability reporting, ESG, carbon emission disclosure, and firm value. This study contributes by providing an initial intellectual map of green accounting research in ASEAN and offering directions for future research.

Keywords: environmental accounting; carbon accounting; sustainability reporting; ESG disclosure; green accounting.

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