Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan

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Published: Jan 20, 2016
Keywords:
Financial Statements, Annual Report, Disclosure, Environmental

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Abdul Rohman
Universitas Diponegoro

Abstract

The accounting profession requires that financial statements reveal all information that may affect the user's decision-making. Along with this it is necessary to attempt to accommodate the needs of the parties who have an interest in a business entity to information regarding environmental issues. For that environmental information should be included in the annual report. Environmental accounting at the moment is still a theme of debate. This article will try to discuss environmental issues with some emphasis: methods of valuation, disclosure, reporting and quality of disclosure of environmental issues in the context of the annual report.

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How to Cite
Rohman, A. (2016). Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan. Journal of Accounting and Investment, 3(2), 80–95. Retrieved from https://journal.umy.ac.id/index.php/ai/article/view/808
Issue
Vol. 3 No. 2: July 2002
Section
Articles

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Creative Commons License Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.

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