Abdnl Haeim(1*)

(1) Universitas GAdjah Mada
(*) Corresponding Author


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.

Full Text:



Ayers, B 1998. Deferred Tax Accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review (April): 195-212.

Barth, M. 1991. Relative measurement errors among alternative pension assets and liability measures. The Accounting Review (July): 433-463.

---------; and M. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Supplement): 177-209.

Chadick., Bill 1993. Perspectives on environmental Accounting. The CPA Journal January):18-24.

Choi, B. etal. 1997. Valuation implications of reliability differences: The case of non pension postretiremenl obligations. The Accounting Review (July): 351383.

Forum., 1996. Majalah Hukum dan Demokrasi., No. 26 tahun IV. (April) Yayasan Keadilan. Jakarta.

Gatra., 1996. Majalah Berita Mingguan., No. 9 tahun II., (Januari)., PT Era Media Infor-masi,, Jakarta.

Gray, Rob. etal. 1993. Accounting for The Environment. Paul Chapman Ltd. London.

Halim, Abdul. 1996. Sekilas Tentang Akuntansi Lingkungan. KOMPAK., Jurnal Akuntasi, Manajemen, dan Sistem Informasi. STIE "YO". Yogyakarta.

Hendriksen; Eldon., and Michael Van Breda. 1992. Accounting Theory. Fifth Ed. Irwin., Homewood, Illinois.

Holthausen, R. 1994. Discussion of: Estimation and market valuation of environmental liabilities relating to superfiind sites. Journal of Accounting Research (Supplement): 211-219.

Irawan., A.S. 1998. Perspektif Akuntansi Lingkungan: Suatu tinjauan teoritis mengenai isu dampak lingkungan terhadap akuntansi. Skripsi Sl. FEUGM. Yogyakarta.

Mathews., M.R. 1995. Social and Environmental Accounting: A practical demonstration of ethical concern? Journal ofBussines Ethics :663-67'1,

Mustakim. 1996. Green Accounting dan strategi menuju industrialisasi: Sebuah pengantar. Usahawan No. 03. Th. XXV. (Maret): 34-35.

Parker, Jeffrey. 1995. Profits and Ethics in Environment Investments. Management Accounting (October): 52 - 55.

Salim., Emil. 1994. Lingkungan Hidup, Tan-tangan dan Peluang. Harian KOMPAS edisi 4 Juli. PT Gramedia Jakarta.

Schmidt, Richard. 1997. Disclosing past sins: Financial reporting of environmental remediation. NPA Journal (July): 41- 45.

Scotts, W. 1997. Financial Accounting Theory. Int. Ed. Prentice Hall, Inc. London.

Sefcik.S., 1997. Accounting through green-colored glasses: Teaching environmental accounting. Issues in Accounting Education (Spring): 129140.

Watts., Ross., and J. Zimmerman. 1986. Positive Accounting Theory. Prentice Hall. International, Inc. London.

Article Metrics

Abstract views : 1838 | views : 3962


  • There are currently no refbacks.

Copyright (c) 2018 Journal of Indonesian Economy and Business

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Journal of Indonesian Economy and Business


Editorial Team
Focus and Scope
Peer Review Process
Publication Ethics
Screening for Plagiarism


Author Guidelines
Submission Guidelines
Online Submissions
Copyright Notice
Privacy Statement
Author Fees


Author Pack
Submission Form & Manuscript Template



Reviewer Guidelines
Reviewer Acknowledgement



General Search
Author index
Title index



The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

© 2019 Journal of Indonesian Economy and Business 
 Visitor Statistics