Open AccessEnvironmental audit analysis to support Sustainability Development
Author(s) -
Desy Fitria Ningsih,
Asriani Junaid,
Mursalim Mursalim
Publication year - 2020
Publication title -
point of view research accounting and auditing
Language(s) - English
Resource type - Journals
ISSN - 2722-7820
DOI - 10.47090/povraa.v1i3.48
Subject(s) - audit , triple bottom line , sustainability , financial statement , environmental audit , accounting , business , environmental accounting , sustainable development , focus group , process management , income statement , data collection , environmental economics , environmental resource management , marketing , economics , sociology , political science , ecology , social science , balance sheet , law , biology
The focus of this study is to determine how the implementation of environmental audits based on triple bottom line theory and to determine the application of environmental audits to support sustainability development at the Bahteramas Regional Hospital. This research uses primary and secondary data. Primary data in the form of direct interviews with the company designated as an informant, while secondary data in the form of data obtained from company internal data. The method used is a qualitative method based on the interpretive paradigm. The results of the study found that the Bahteramas Hospital had the maximum in expressing costs to the environment in detail in the financial statement notes, but the costs incurred were still included in the maintenance burden category. The accounting practices that have been applied by Bahteramas Hospital have been maximized in implementing environmental audits. Activities that have been carried out by the company in terms of the environment, economy, and social aspects can already be said to support sustainable development.