Analisis Pengungkapan Akuntansi Lingkungan dan Kinerja Perusahaan Pertambangan Indonesia Tbk

Abstract

ABSTRACT Sestri Anita Ginting Tax Accounting Analysis of Environmental Accounting Disclosure and Performance of Indonesian Mining Companies A Mining Company is a company that carries out production activities by means of general investigation, exploration, feasibility studies, construction, mining, management and refining, transportation and sale, and post-mining. Mining companies are one of the foreign exchange contributors to Indonesia. Mining Companies are associated with environmental accounting because it is the mining companies that get the most profit in business activities that are taken from nature. Many companies are utilizing raw materials from natural resources which results in the possibility of environmental problems getting bigger. This study aims to find out and map the environmental accounting disclosures of Indonesian public companies and see the tendency of conformity of environmental accounting disclosures with the profitability conditions of Indonesian public companies. This type of research method is qualitative research that uses the Secondary data method in conducting data analysis. The collection of data and materials in this study was carried out by means of documentation studies, literature studies, and internet studies. The results of this study show that there are still some companies that have not been optimal in revealing their environmental accounting. There are even some companies that do not disclose their environmental accounting at all. There is no tendency from the disclosure of environmental accounting to the profitability conditions of Indonesian public companies. The results showed that the higher the disclosure of environmental accounting, the roa will increase or there is no harmony between environmental accounting disclosure and company performance. This may happen because it could be that the economic component is not always affected by this index, because this index has not become a priority for the market, for consumers and for society. Keywords : Environmental disclosure, environmental disclosure application, environmental accounting disclosures and company performance