Open AccessAKUNTANSI MANAJEMEN LINGKUNGAN, ALAT BANTU UNTUK MENINGKATKAN KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN
Author(s) -
Dian Imanina Burhany,
Nurniah Nurniah
Publication year - 2017
Publication title -
ekuitas
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2013.v17.i3.2253
Subject(s) - environmental accounting , environmental full cost accounting , business , audit , sustainable development , environmental audit , environmental scanning , cost accounting , accounting , sample (material) , environmental resource management , management accounting , accounting information system , environmental management system , environmental economics , environmental planning , environmental science , accounting management , throughput accounting , economics , ecology , chemistry , chromatography , irrigation , biology
Sustainable development contains three aspects those are ecological, social and economic. With increasing of environmental damages, ecological/environmental aspect is being an important concern. In this regard, environmental management accounting can help management to improve company’s environmental performance to support sustainable development. This study aims to determine management’s understanding about importance of environmental performance in sustainable development, identify environmental accounting information is needed by management, determine accountant’s understanding about environmental management accounting, and measure effectiveness of environmental management accounting in improving environmental performance. Analysis method uses descriptive verificative by simple regression analysis. Sample are 28 manufacturing companies in Bandung and Makassar. The study result shows that: (1) Management sufficiently understand about importance of environmental performance in sustainable development, (2) Environmental management accounting information that are the most needed by management are the amount of energy consumed, waste disposed, generated and processed, cost of evaluating and selecting waste processing equipment, system development, and cost of audit, regulation and waste, (3) Management accountant sufficiently understand about environmental management accounting, and (4) Environmental management accounting is effective to improve environmental performance.