Akuntansi Lingkungan sebagai Instrumen Pengungkapan Tanggung Jawab Perusahaan terhadap Lingkungan di era Green Market

Idris, Idris (2012) Akuntansi Lingkungan sebagai Instrumen Pengungkapan Tanggung Jawab Perusahaan terhadap Lingkungan di era Green Market. In: Proceeding Eco-Entrepreneurship Seminar & Call for Paper “Improving Performance by Improving Environment, 14-15 Maret 2012, Semarang.

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Abstract

In the era when companies move toward green company in green market era, accountant become one of the important factors, because accountant is responsible to inform any operational information of the company in the form of financial report. Unfortunately, the statement of finance accounting standard does not need the company to inform the social information mainly the information about the responsibility of the company toward the environment. It is caused by unavailable of the clear regulation about the company’s responsibility toward about it. Actually the regulation about the quality standard of environment has already been made, but it is not effectively implemented yet. This is becaused of that rule does not give economic incentive in its practice. This regulation will be more effective if it is combined with environmental tax system. The company may choose whether it processes the waste in accordance with the environmental quality to avoid paying the tax or it does not process the waste but has to pay the environmental tax. Any strategy chosen by the company causes the cost that known as external cost or environmental cost. The conventional financial accounting cannot present the information of environmental cost, because it functions to give information in making decision and responsibility. The financial report presented is focused on the importance of the stakeholders anda stakebonders. So that it is needed to develop environmental accounting that is able to present the information about the company’s operational which is related to the environment. The development of environmental accounting has to be in line with the construction of statement of financial accounting standard which is known as Pernyataan Standar Akuntansi Keuangan (PSAK) that explains the accounting recognition on environmental cost. It means that environment cost is determined in product market price. When this recognition can be applied, it is hoped that the financial report presented will contain information about company operational system which is based on environmental protection. In the green market era, the companies that focus on profit taking, and do not care about the environment will get the penalty from the consumers, protest from the environmental activists, and the investor and probably from their employees.

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