Akuntansi Lingkungan : Kajian Penerapan dalam Perspektif Islam (Studi Kasus pada Perusahaan yang Tercatat di Jakarta Islamic Index (JII))

Abstract

In the Qur'an explained that man was created as a vicegerent on earth. Human responsibility as inheritors of the earth is to maintain and take care of the earth and all that is in it to be managed properly. In this case the Caliphate as an assignment from God to take care of the earth must be executed in accordance with the will of its creator and the end of its creation.Until now, environmental issues received great attention from almost all the countries in the world, accounting environment is one of the means for presenting the information, whether the company implemented environmental policies in operation. In this study, the data analysis by multinominal logistic regression, the independent variable is the environmental cost (X1), ROA (X2) and type of company (X3), while the dependent variable is the implementation of environmental accounting (Y) From the analysis using SPSS shows the model is perfect for Classification functioning to the predictive ability of the model as a whole views the overall percentage value, and the result is 93.8% so it can be concluded that the model is very good because it is almost close to perfect. But the estimate of the value parameter turns X1 and X2 is not significant so no effect on the application of environmental accounting and only one variable that is variable Type Company (X3) is having an effect on the application of accounting ligkungan. There are several reasons that cause it include, first there is no obligation for reporting environmental costs, the regulations only stipulate rules of accounting reports environmental costs as voluntary disclosure, both no benefit is received directly by the company when presenting accounting reports environments that prefer not to report, third the costs to be incurred in preparing the environmental accounting, thereby causing the company did not report the environmental costs because there is no correlation between the cost and the benefits received.