Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan

Abdul Rohman


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.


Financial Statements; Annual Report; Disclosure; Environmental

Full Text:

Download Article


Brian B. Stanko and Thomas L. Zeller. 1995. Environmental Liability in Financial Reporting, B&E Review: 19-43.

Financial Accounting Standard Board. 1975. Accounting for Contingencies, Statement of Accounting Standards no. 5, Stamford, Conn: FASB.

George O. Gamble, KathyHsu, Devaun Kite, dan Robin R. Radke. 1995. Environmental disclosure In annual Reports and 10 Ks: An Examination, Accounting Horizons Vol. 9 No. 3: 41.

Jack A. Brill, dan Alan Reder. 1992. Investing from the heart, Icrown Publisher Inc., new York.

Jerry G. Kreuze, Gale E. Newell, dan Stephen J. Newell. 1996. Environmental Disclosure: What Companies are reporting?, Management Accounting: 37-43.

L. Todd Johnson. 1993. Reseach on Environmental Reporting, Accounting Horizons (September): 118-123.

Mulyadi. 1993. Akuntansi manajemen, BP STIE YKPN, Yogyakarta.

Peavy, Dennis E. 1990. Its Time to Change, Management Accounting (February): 31-35.

SEC, Rules and Interpretations. 1993. Regulation S-Kalimat, Subpart 229.100, item 101 and 103, Englewood Cliffs, N.J., Prentice hall, Inc.

Turney, Peter B.B. 1992. Activity Based Cost, management Accounting, January.

Willis, Alan. 1997. Counting the cost, CA Magazine, April.

Parker, LD, KR. Ferris dan DT. Otley. 1989. Accounting for Social Impact, Accounting for the human Factor, Prentice Hall Ltd.

Article Metrics

Abstract view : 48 times
Download Article - 71 times


  • There are currently no refbacks.

Certified Public Accountant (CPA) Test Centre Room
Gedung Ki Bagus Hadikusuma (E4) Lantai 2 Pojok Barat, Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia
Website: - E-mail:
Phone: +62 274 387 656 (ext: 334)

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