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All Journal Jurnal Tecnoscienza Jurnal Abdimas Akademika SINDA: Comprehensive Journal of Islamic Social Studies Istithmar: Jurnal Studi Ekonomi Syariah
Sigit Wisnu Setya Bhirawa
Universitas Nusantara PGRI Kediri
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Mathematics Social Sciences Other

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Journal : Istithmar: Jurnal Studi Ekonomi Syariah

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IMPLEMENTASI AKUNTANSI PERTANGGUNGJAWABAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERSPSEKTIF SYARIAH Diah Nurdiwaty; Sigit Wisnu Setya Bhirawa
Istithmar: Jurnal Studi Ekonomi Syariah Vol. 1 No. 2 (2017): Istithmar : Jurnal Studi Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/istithmar.v1i2.115

Abstract

This research is based on the researcher’s observation that there are still many companies in Indonesia that ignore the surrounding environment. In the Qur’an, it is explained that man was created as God’s representative on earth. The responsibility of human as earth successor is to maintain and care for the earth and whole things in it can be managed properly. The problems in this research are (1) The influence of Environmental Cost on the implementation of Environmental Accounting (2) The Influence of Return on Asset to the Implementation of Environmental Accounting (3) Influence of Corporate Types Against Environmental Accounting Implementation. In this research, using descriptive quantitative approach. The sample used is purposive sampling technique in 16 companies. While the data analyses using logistic regression, the independent variables are environmental cost (X1), ROA (X2) and company type (X3), while for the dependent variable is the implementation of environmental accounting. The conclusion of this study is that environmental costs a major consideration in the implementation of environmental accounting, environmental and interrelated accounting cost. Companies with high ROA do not apply environmental accounting. The types of companies that apply the most environmental accounting are manufacturing and service companies.
Co-Authors Diah Nurdiwaty Dodi Kusuma Hadi Soejoko Moch. Wahyu Widodo Rino Sardanto Subagyo, Subagyo Tina Wulandari