AKUNTANSI LINGKUNGAN DALAM PENGUNGKAPAN SIMBOLIK DAN SUBSTANTIF

Syafira Erriana Pramasita, Zaki Baridwan, Nurofik Nurofik

Abstract


Abstrak - Akuntansi Lingkungan dalam Pengungkapan Simbolik dan Substantif

Tujuan Utama – Penelitian ini berupaya menelaah bagaimana penerapan akuntansi lingkungan dan pengaruhnya terhadap kinerja keuangan perusahaan.

Metode - Penelitian ini menggunakan analisis regresi linier berganda sebagai metode. Peneliti memilih perusahaan sektor energi dan barang baku sebagai sampel.

Temuan Utama – Penelitian ini membuktikan bahwa peringkat Proper dan penggunaan pedoman GRI mampu diandalkan sebagai alat analisis. Perusahaan secara sukarela memberikan keterangan terkait informasi lingkungannya, baik menggunakan pendekatan substantif maupun simbolik. Selain itu, perusahaan juga memperoleh peringkat minimum dalam tata kelola lingkungan.

Implikasi Teori dan Kebijakan - Profesi akuntan memegang peran penting dalam menjamin kesesuaian laporan lingkungan. Perusahaan perlu untuk mengungkapkan informasi lingkungannya agar perusahaan mendapat kepercayaan bisnis.

Kebaruan Penelitian – Kebaruan dalam penelitian ini dapat dilihat dari penggunaan GRI 300 dan peringkat Proper guna mengukur variabel pengungkapan informasi dan kinerja lingkungan.

 

Abstract - Environmental Accounting in Symbolic and Substantive Disclosure

Main Purpose - This study seeks to examine how the application of environmental accounting and its effect on the company's financial performance.

Method - This study uses multiple linear regression analysis as a method. Researchers chose energy and raw goods sector companies as samples.

Main Findings – This study proves that the Proper rating and the use of the GRI guidelines can be relied upon as analytical tools. The companies voluntarily provide information related to environmental information, both using a substantive and symbolic approach. In addition, the companies also obtained a minimum rating in environmental governance.

Theory and Practical Implications - The accounting profession plays a vital role in ensuring the conformity of environmental reports. Companies need to disclose environmental information so that companies gain business trust.

Novelty – The novelty in this study can be seen in using the GRI 300 and Proper ratings to measure the variables of information disclosure and environmental performance.


Keywords


akuntansi lingkungan; kepercayaan; kinerja keuangan; pengungkapan informasi lingkungan

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.13.1.07

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