Open AccessAnalysis of Environmental Accounting Reporting as Social Responsibility for Company Performance in Companies Listed on the Indonesia Stock Exchange
Author(s) -
Intan Marsela,
Mediaty Mediaty,
Darwis Said
Publication year - 2020
Publication title -
jbmi/jbmi (jurnal bisnis, manajemen, dan informatika)
Language(s) - English
Resource type - Journals
eISSN - 2579-7204
pISSN - 0216-4132
DOI - 10.26487/jbmi.v17i2.10017
Subject(s) - accounting , business , environmental accounting , stock exchange , accounting information system , environmental pollution , social accounting , financial statement , financial accounting , indonesian , value (mathematics) , audit , finance , environmental protection , linguistics , environmental science , philosophy , machine learning , computer science
In an increasingly modern era, the industrial world continues to develop and increasingly complex. These developments have an impact on other elements around the industry, especially the environment. An increasingly advanced industry has an impact on the increasingly severe environmental damage due to waste pollution, mining, coal and others. The Indonesian Institute of Accountants has issued several SFAS related to environmental accounting. With the issuance of the PSAK the industrial world inevitably has to follow what has been regulated in the PSAK. SFAS related to environmental accounting is issued with the aim of ensuring that the company has carried out its obligations in the recovery of environmental damage caused by the company's operations.This research was conducted with the aim of ensuring that the company had followed the standards set by IAI in applying environmental accounting as one of its environmental responsibilities. This research was conducted using descriptive qualitative data. The results showed that the company in general had implemented PSAK especially number 57 related to the provision arising from company operations, the amount of the provision depends on the size of the company. With this research it is expected to be an alternative solution to the problem of environmental responsibility in order to add value to the company.Keywords: Environmental Accounting, Company Value, Statement of Financial Accounting Standards, Environmental Responsibility.