Lindrianasari, Lindrianasari and Mahatma, Kufepaksi and Yuztitya, Asmaranti (2017) Environmental Asset, Environmental Quality, and the Number of Exports. Review of Integrative Business and Economics Research, 6 (2). pp. 205-216. ISSN 2414-6722
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Abstract
This study aims to investigate the environmental assets owned by companies in Indonesia. It is necessary to be done considering Indonesia has not had accounting standards to recognize, measure, and report capital expenditure and revenue expenditure related to environmental responsibility or conservation done in the company. Sample used is as many as 309 years of food and beverage companies listed in IDX, period of 2001-2015. The result of correlational test shows that corporate export level is relevant with environmental quality certification. On the other side, this study finds difficulty in finding the existence of environment accounts in the corporate financial report, even though the corporate management has disclosed activities of environmental preservation done by the company. Most of the companies disclose financial amount that has been spent for activities of environmental quality improvement. Therefore, the important implication of this study is for policy makers. Regulators are expected to create policies related to environmental standards including names of environmental accounts that are applied for companies in Indonesia.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Prof. Dr. Lindrianasari |
| Date Deposited: | 31 May 2017 06:37 |
| Last Modified: | 31 May 2017 06:37 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/2398 |
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