Analisis Perbandingan Akuntansi Biaya Lingkungan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI)
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Institusion
Politeknik Negeri Bengkalis
Author
Agustina, Mira
Subject
562 Akuntansi
Datestamp
2024-08-22 03:33:18
Abstract :
This study aims to evaluate the application of environmental cost accounting in mining companies listed on the Indonesia Stock Exchange (IDX), compare environmental costs year by year, and disclose the incurred environmental costs. The independent variable is the comparison of environmental cost accounting, while the dependent variable is the mining sector companies on the IDX for the 2021-2022 period. Using the Purpose Sampling technique, the sample consists of 5 companies from a population of 23 companies. The analysis methods include data reduction based on sustainability reports, factual data presentation, conclusion drawing, and providing recommendations. This research is descriptive qualitative. The results show that PT. Timah Tbk excels in the application of environmental cost accounting, adhering to international standards ISO 14001:2015 and ISO 17025:2017. PT. Indo Tambangraya Megah Tbk experienced a significant increase in environmental costs from IDR 163.73 billion (2021) to IDR 604.54 billion (2022), reflecting a substantial allocation of funds for environmental management. Meanwhile, PT. Vale Indonesia Tbk demonstrated a strong commitment to reducing greenhouse gas emissions by 9.4% in 2022, although it has not yet covered Scope 3 emissions. Other companies have varying approaches to managing the environmental impacts of their operations. Keywords: Mining Companies, Environmental Cost Accounting, Comparison of Environmental Cost Accounting.
This study aims to evaluate the application of environmental cost accounting in mining companies listed on the Indonesia Stock Exchange (IDX), compare environmental costs year by year, and disclose the incurred environmental costs. The independent variable is the comparison of environmental cost accounting, while the dependent variable is the mining sector companies on the IDX for the 2021-2022 period. Using the Purpose Sampling technique, the sample consists of 5 companies from a population of 23 companies. The analysis methods include data reduction based on sustainability reports, factual data presentation, conclusion drawing, and providing recommendations. This research is descriptive qualitative. The results show that PT. Timah Tbk excels in the application of environmental cost accounting, adhering to international standards ISO 14001:2015 and ISO 17025:2017. PT. Indo Tambangraya Megah Tbk experienced a significant increase in environmental costs from IDR 163.73 billion (2021) to IDR 604.54 billion (2022), reflecting a substantial allocation of funds for environmental management. Meanwhile, PT. Vale Indonesia Tbk demonstrated a strong commitment to reducing greenhouse gas emissions by 9.4% in 2022, although it has not yet covered Scope 3 emissions. Other companies have varying approaches to managing the environmental impacts of their operations. Keywords: Mining Companies, Environmental Cost Accounting, Comparison of Environmental Cost Accounting.
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