Analisa Environmental Cost pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011, 2012 dan 2013
Keywords:environmental costs, environmental degrades, PROPER, financial ftatements
Environmental damage due to over-exploitation by employers without thinking about environmental improvements result in long-term environmental damage. Allocation of environmental costs, making high expenses on companies that ultimately will reduce net income. This study will examine companies that have great potential to damage the environment, but the company is willing to make the allocation of environmental costs in its income statement, and the company also wants to follow the PROPER program created by the Ministry of Environment for the period 2011 to 2013. The research was conducted using secondary data in www.idx.co.id and www.proper.menlh.go.id. Financial Statements of the company that made the sample examined by checking whether there is environmental damage costs are allocated and check the results of PROPER (Program Performance Rating). This study will determine whether the company identifying, recognizing, measuring and presenting the cost of environmental damage in the Financial Statements. Results obtained from secondary data is that many companies have yet to identify, acknowledge, measure and present the cost of the destruction of nature in the financial statement, the company may have a cost allocation but still use the Incidental Charges account, so that when the pages are checked through www.idx.co.id charge is not visible. It is expected that in the future the company create its own environmental cost allocation account so that it can be easily identified by users of Financial Statements.
Akuntansi Kejepangan. (2013, 19 Januari). Peranan Akuntansi Lingkungan Dalam Penanggulangan Kerusakan Lingkungan. Akuntansi Sektor Publik. Diakses 20 April 2014 dari
Bozidar,L., Ivanisevic, A (2013, Maret). Assessment Of The Most Significant Impacts of Environment on The Changes in Company Cost Structure. Jurnal Ekonomska Istrazivanja, Volume 26(1):
-242, ISSN 1331-677X. Diakses 20 April 2014 dari http://eresources.pnri.go.id:2056/docview/1466380868/fulltextPDF?accountid=25704.
Kementerian Lingkungan Hidup (Menlh). (2011). Hasil Penilaian PROPER 2010-2011. Diakses 9 Maret 2013 dari http://www.menlh.go.id/hasil-penilaian-proper-periode-2010-2011/.
Kementerian Lingkungan Hidup (Menlh). (2012). Hasil Penilaian PROPER 2012. Diakses 9 Maret 2013 http://www.menlh.go.id/DATA/PROPER2012.PDF.
Laporan Keuangan Perusahaan 2010-2013. Diakses 9 Maret 2013 dari http://www.idx.co.id.
Surat Keputusan Menteri Lingkungan Hidup No 349/Tahun 2013 tentang Hasil Penilaian Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup Tahun 2012-2013. Diakses 9 Maret 2013 dari:
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)