SDG’s Goal Concepts For Sustainability Development On Accountants’ Perspective In Energy Aspect: Evidence From Indonesia
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Abstract
ABSTRACT
This study achievement is to obtain accountants’ perspective in developments in energy. Sample of this study is an accountant with a minimum of five years working experiences in the management and senior manager level working in Indonesia companies and government. This research questions adopted four scale Likert methods. Data collected from respondents participated in this study using online Google form and manual survey method, both online and manual data received from respondents combined into one spreadsheet using excel Microsoft program for future analysis. Total data validity and reliability accepted is that 36 samples tested by SPSS statistic software version 22. Base on the sample received, descriptive statistics analysis shown that average 51% of accountants understand about energy and 61% says that energy sustainability is crucial from their side view. Encourage of energy calculated as part of the accounting system and disclose in the company annual report, also suggested.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui perspektif akuntan terhadap aspek energi berdasarkan konsep tujuan SDGs untuk pengembangan keberlanjutan terhadap energi. Sampel penelitian adalah akuntan dengan pengalaman kerja minimal lima tahun di level manajemen dan manajer senior yang bekerja di perusahaan dan pemerintah Indonesia. Pertanyaan penelitian mengadopsi empat metode skala Likert. Data yang dikumpulkan dari responden yang berpartisipasi dalam penelitian ini menggunakan google online form dan metode survei manual, baik data online maupun manual yang diterima dari responden digabungkan menjadi satu spreadsheet menggunakan program Microsoft excel untuk dilakukan analisis. Total validitas dan reliabilitas data yang diterima sebanyak 36 sampel yang diuji menggunakan program statistik SPSS versi 22. Berdasarkan sampel yang diterima, analisis statistik deskriptif menunjukkan bahwa rata-rata 51% akuntan memahami tentang energi dan 61% menyatakan bahwa keberlanjutan energi sangat penting dari sisi pandangan mereka. Para akuntan juga mendorong agar energi yang digunakan pada aktifitas bisnis, merupakan bagian dari sistem akuntansi dan diungkapkan dalam laporan tahunan perusahaan, juga sangat disarankan.
JEL Classification: Q56, Q01
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