Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan
<p><em>The accounting profession</em><em> requires that financial statements reveal all information that may affect the user's decision-making. Along with this it is necessary to attempt to accommodate the needs of the parties who </em><em>have</em><...
| Main Author: | |
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2016-01-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/808 |
| _version_ | 1819072908056592384 |
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| author | Abdul Rohman |
| author_facet | Abdul Rohman |
| author_sort | Abdul Rohman |
| collection | DOAJ |
| description | <p><em>The accounting profession</em><em> requires that financial statements reveal all information that may affect the user's decision-making. Along with this it is necessary to attempt to accommodate the needs of the parties who </em><em>have</em><em> an interest</em><em> in a business entity to information regarding environmental issues. For that environmental information should be included in the annual report. Environmental accounting at the moment is still a theme of debate. This article will try to discuss environmental issues with some emphasis: methods of valuation, disclosure, reporting and quality of disclosure of environmental issues in the context of the annual report.</em><em></em></p> |
| first_indexed | 2024-12-21T17:45:12Z |
| format | Article |
| id | doaj.art-d0c61ba1584c457aaba51c1bd6dfe920 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-21T17:45:12Z |
| publishDate | 2016-01-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-d0c61ba1584c457aaba51c1bd6dfe9202022-12-21T18:55:32ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-01-01328095685Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan TahunanAbdul Rohman0Universitas Diponegoro<p><em>The accounting profession</em><em> requires that financial statements reveal all information that may affect the user's decision-making. Along with this it is necessary to attempt to accommodate the needs of the parties who </em><em>have</em><em> an interest</em><em> in a business entity to information regarding environmental issues. For that environmental information should be included in the annual report. Environmental accounting at the moment is still a theme of debate. This article will try to discuss environmental issues with some emphasis: methods of valuation, disclosure, reporting and quality of disclosure of environmental issues in the context of the annual report.</em><em></em></p>https://journal.umy.ac.id/index.php/ai/article/view/808financial statementsannual reportdisclosureenvironmental |
| spellingShingle | Abdul Rohman Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan Journal of Accounting and Investment financial statements annual report disclosure environmental |
| title | Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan |
| title_full | Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan |
| title_fullStr | Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan |
| title_full_unstemmed | Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan |
| title_short | Usaha Pengembangan Pengungkapan Masalah Lingkungan Pada Laporan Tahunan |
| title_sort | usaha pengembangan pengungkapan masalah lingkungan pada laporan tahunan |
| topic | financial statements annual report disclosure environmental |
| url | https://journal.umy.ac.id/index.php/ai/article/view/808 |
| work_keys_str_mv | AT abdulrohman usahapengembanganpengungkapanmasalahlingkunganpadalaporantahunan |