Misleading Environmental Claims dan Kualitas Sustainability Reporting dalam Sektor Publik: Sebuah Literature Review
DOI:
https://doi.org/10.54065/jss.6.3.2026.1308Keywords:
Greenwashing, Kualitas Sustainability Reporting, Akuntansi Sektor Publik, AkuntabilitasAbstract
Urgensi penelitian ini adalah untuk mengkaji secara kritis bagaimana misleading environmental claims dalam sustainability reporting sektor publik dapat melemahkan transparansi, akuntabilitas, dan kepercayaan publik terhadap kinerja keberlanjutan institusi pemerintah Sustainability reporting telah menjadi instrumen penting dalam mendukung akuntabilitas sektor publik. Namun, peningkatan pengungkapan informasi keberlanjutan sering kali diiringi dengan praktik misleading environmental claims atau greenwashing yang berpotensi menurunkan kualitas sustainability reporting. Penelitian ini bertujuan untuk meninjau pengaruh praktik greenwashing terhadap kualitas sustainability reporting dalam sektor publik. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode Systematic Literature Review (SLR) yang mengacu pada panduan Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). Literatur yang dikaji merupakan artikel jurnal nasional dan internasional yang diterbitkan pada periode 2018–2025. Kriteria pemilihan artikel terduru dari kriteria inklusi meliputi artikel terbit tahun 2020–2025, relevan dengan topik greenwashing dan sustainability reporting, serta tersedia full-text, sedangkan kriteria eksklusi mencakup artikel duplikat, tidak relevan, dan non-riset. Hasil tinjauan literatur menunjukkan bahwa greenwashing berdampak negatif terhadap kualitas sustainability reporting melalui penurunan transparansi, akurasi, dan kredibilitas laporan, serta melemahkan akuntabilitas dan kepercayaan publik. Penelitian ini diharapkan dapat memperkaya kajian akuntansi keberlanjutan sektor publik serta menjadi dasar bagi pengembangan kebijakan pelaporan keberlanjutan yang lebih kredibel. Keterbatasan penelitian ini terletak pada dominasi literatur konseptual dan sektor korporasi, sehingga kajian empiris sektor publik masih terbatas.
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