Tinjauan Bibliometrik Penelitian ESG, Akuntabilitas Publik, dan Tata Kelola Keberlanjutan
A Bibliometric Review of ESG, Public Accountability, and Sustainability Governance Research
Abstract
Penelitian ini bertujuan untuk memetakan perkembangan penelitian mengenai Environmental, Social, and Governance (ESG), akuntabilitas publik, dan sustainability governance menggunakan pendekatan bibliometrik. Data penelitian diperoleh melalui database Google Scholar dengan bantuan Publish or Perish menggunakan beberapa kata kunci terkait ESG, governance, accountability, dan sustainability. Metadata publikasi yang diperoleh kemudian dianalisis dan divisualisasikan menggunakan VOSviewer melalui analisis co-occurrence, network visualization, overlay visualization, dan density visualization. Hasil penelitian menunjukkan bahwa ESG, governance, accountability, sustainability, dan disclosure menjadi tema utama dalam perkembangan literatur. Penelitian juga menunjukkan bahwa governance memiliki peran sentral dalam menghubungkan implementasi ESG dengan mekanisme akuntabilitas dan transparansi organisasi. Selain itu, munculnya kata kunci seperti public accountability dan public sector menunjukkan bahwa kajian ESG mulai berkembang dalam perspektif Akuntansi Sektor Publik meskipun masih relatif terbatas dibandingkan sektor privat. Penelitian ini memberikan kontribusi dalam memperluas pemahaman mengenai hubungan ESG, akuntabilitas publik, dan tata kelola keberlanjutan serta memberikan arah penelitian masa depan terkait sustainability governance dalam sektor publik.
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