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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi, Auditing dan Keuangan Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Business and Applied Management Balance Vocation Accounting Journal Jurnal Ekonomi Manajemen Sistem Informasi JMB : Jurnal Manajemen dan Bisnis JAF- Journal of Accounting and Finance Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi Coopetition : Jurnal Ilmiah Manajemen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi RELEVAN : Jurnal Riset Akuntansi Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Multidisciplinary Sciences and Arts Journal Research of Social Science, Economics, and Management Media Ilmiah Akuntansi Kajian Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Temy Setiawan, Temy
Universitas Bunda Mulia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
ETIKA LINGKUNGAN DAN KINERJA EKONOMI PADA UKURAN GLOBAL REPORTING INITIATIVE-G4 Setiawan, Temy
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.308 KB) | DOI: 10.25170/jara.v10i1.37

Abstract

The man–nature relationship has always been ambiguous, nature being seen as both a provider and an enemy. Environmental issue is a phenomena for most profit oriented organizations. They want to earn much profit in short term but they must keep in balance of nature for the future generation.  The purpose of this paper is to explore the influence environmental ethics to economic performances directly and using CSR as a mediating variable. This quantitative research use secondary data taken form 68 Indonesian company that published sustainability report for 2014. Quantitative content analysis was be used to process these information and were analyze via PLS SEM. There is no directly influence environmental ethics to economic performance. The role of CSR disclosure using 34 environmental indicators of GRI 4 is very important to explain the indirect influence of environmental ethics to economic performance. This paper explores the link between environmental ethics and economic performance directly and indirectly using CSR disclosure for environmental indicator as a mediating variable.
PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA DUA PULUH LIMA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI 2013 Setiawan, Temy
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.25 KB) | DOI: 10.25170/jrak.v9i2.22

Abstract

The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies’ activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost.
PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA DUA PULUH LIMA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI 2013 Setiawan, Temy
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.25 KB) | DOI: 10.25170/jrak.v9i2.22

Abstract

The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies’ activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost.
ETIKA LINGKUNGAN DAN KINERJA EKONOMI PADA UKURAN GLOBAL REPORTING INITIATIVE-G4 Setiawan, Temy
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.308 KB) | DOI: 10.25170/jara.v10i1.37

Abstract

The man–nature relationship has always been ambiguous, nature being seen as both a provider and an enemy. Environmental issue is a phenomena for most profit oriented organizations. They want to earn much profit in short term but they must keep in balance of nature for the future generation.  The purpose of this paper is to explore the influence environmental ethics to economic performances directly and using CSR as a mediating variable. This quantitative research use secondary data taken form 68 Indonesian company that published sustainability report for 2014. Quantitative content analysis was be used to process these information and were analyze via PLS SEM. There is no directly influence environmental ethics to economic performance. The role of CSR disclosure using 34 environmental indicators of GRI 4 is very important to explain the indirect influence of environmental ethics to economic performance. This paper explores the link between environmental ethics and economic performance directly and indirectly using CSR disclosure for environmental indicator as a mediating variable.
PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA DUA PULUH LIMA PERUSAHAAN YANG TERDAFTAR DI INDEKS SRI KEHATI 2013 Temy Setiawan
Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.25 KB) | DOI: 10.25170/jrak.v9i2.22

Abstract

The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies’ activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies’ activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost.
ETIKA LINGKUNGAN DAN KINERJA EKONOMI PADA UKURAN GLOBAL REPORTING INITIATIVE-G4 Temy Setiawan
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.308 KB) | DOI: 10.25170/jara.v10i1.37

Abstract

The man–nature relationship has always been ambiguous, nature being seen as both a provider and an enemy. Environmental issue is a phenomena for most profit oriented organizations. They want to earn much profit in short term but they must keep in balance of nature for the future generation. The purpose of this paper is to explore the influence environmental ethics to economic performances directly and using CSR as a mediating variable. This quantitative research use secondary data taken form 68 Indonesian company that published sustainability report for 2014. Quantitative content analysis was be used to process these information and were analyze via PLS SEM. There is no directly influence environmental ethics to economic performance. The role of CSR disclosure using 34 environmental indicators of GRI 4 is very important to explain the indirect influence of environmental ethics to economic performance. This paper explores the link between environmental ethics and economic performance directly and indirectly using CSR disclosure for environmental indicator as a mediating variable.
Co-Authors Ahalik Ahalik Ahalik Ahalik, Ahalik Angelene, Dian Anggriawan, Denny Apriyani, Dewi Ari Purwanti Ari Purwanti Bella Rosewita Breliastiti, Ririn Brenda, Brenda Brigitta Tarissa Gintings Bwarleling, Theresia Hesti Calvin Gouw Cindy Aprilya Dahlan, Kandi Safia Senastri David Harianto Denny Anggriawan Dewi Apriyani Dewi Apriyani, Dewi Dian Angelene Dirga, Agustinus Fitriningrum, Andriati Frisca Adriana Ghaizky Ara Bahar Gressy, Gressy Hakki, Tandry Whittleliang Herninta, Tiwi Herninta, Tiwi Irenius Dwinanto Bimo James Andrian Jastin Jovanus Kosasih, Vanessa Kurniawan, Stephani Kurniawati Kurniawati Layaputra Soekamto, Yangsen Leonardo Ivan Lasmana Lisa Theresia Litya Junita Selly Magdalena Magdalena Mario Inigo Radite Kusumo Mathue Mathue Misdiyono Misdiyono Mudzakir Mudzakir Mudzakir Mudzakir Nadia Inggrida Natalsya, Nasya Lita Nathalie, Carina Irene Nicholas Jonathan Novanto, Yosan Nuansari, Novita Odila Levana Ng Olivia, Theresia Pangestu, Juan Carlos Pardomuan Robinson Sihombing Putra, Danu Pradipta Randy Kuswanto Riswandari, Ernie Rowland, Rowland Saputra, Wendy Salim Shelvy Siratan, Elkunny Dovir Stephani Kurniawan Sugianto, Marshelli Tandry Whittleliang Hakki Theresia Olivia Tjendra, Michelle Jane Venona Venona Veny Veny Veny Veny Veny, Veny Viana Ramadhanti Vivian Whynne Vivianty William Fernando Winardi, Juan Christian Yanssen Kristianto Yosan Novanto