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All Journal Wahana Riset Akuntansi Economic Education Analysis Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Jurnal Paradigma Multidispliner (JPM) SENTRI: Jurnal Riset Ilmiah Journal of Indonesian Economy and Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Utpala Rani
Universitas Tidar
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Wahana Riset Akuntansi

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Pengoptimalan Akuntanbilitas Tanggung Jawab Sosial dan Lingkungan (TJSL) pada Perusahaan Tambang di Indonesia Reza Hening Wijaya; Utpala Rani; Nibras Anny Khabibah
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.110070

Abstract

This descriptive research aims to depict the extent to which mining companies in Indonesia are trying to be accountable for the implementation of social and environmental responsibility. The identification results of 15 coal mining companies’ annual reports of show that most companies rely on qualitative explanations to provide confidence to stakeholders about their behavior towards the environment and society. The lack of companies that disclose quantitative aspects and the relevance of social and environmental responsibility activities can indicate a lack of seriousness by the company in realizing its promise to preserve nature and improve the lives of the surrounding communities Keywords: Green Accounting; CSR; Accountability; Coal Mining Corporations
Co-Authors Adhisa Nurafia Rahma Agustina Prativi Nugraheni Arifah, Siti Eva Juniar Agustina Fransiskus Andika Dwi Putra Ghina Fitri Ariesta Susilo Gilang Dwi Pradana Nibras Anny Khabibah Octavia Lhaksmi Pramudyastuti Reza Hening Wijaya Siti Afidatul Khotijah Wahyu Adi Susmoko Yudha Erlangga Prasetya