PERSPEKTIF TEORIAKUNTANSI KEUANGAN TERHADAP MASALAH LINGKUNGAN'



Abdnl Haeim(1*)

(1) Universitas GAdjah Mada
(*) Corresponding Author

Abstract


Environmental problem is a universal and complex problem. Many problems emerge in relation to the environmental problems such as air pollution, soil contaminations etc. Those are not only the governments' responsibility but also the alt of human life responsibility. Accordingly, everyone should have responsibility and concern to those problems. Business enterprises, professionals, and so on, of course should also concern and involve to help reducing the environmental problems. The involvement of accounting profession in this problem, especially in United State, were shown by issuing such as a statement of "accounting for contingencies, " and "statements of position on environmental remediation. " This paper tries to explore this enviromental problem based on perspectives of financial accounting theory. It is shown that from the perspective of financial accounting theory, accounting profession especially the accounting researcher can give some sharing in order to prevent the problem of environment becomes more complex. Unfortunately1, it is still lack of support from the society of accounting profession itself There is still rare researcher who intrested in discussing and researching the enviromental problem in relation to the capital market. Even, in Indonesia it can be stated that there is no enough study related to that problem. In fact, in relation to the perspective of financial accounting theory this enviromental problem should be able to develope this study both in perspective of decision usefulness and economics consequences.


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