ANALISIS PELAPORAN DAN PENGENDALIAN BIAYA LINGKUNGAN PADA PT. BUKIT ASAM (Persero) Tbk. TANJUNG ENIM

VALLIANTRA, GRACE BIANCA and Saputra, Dewa and Yuniarti, Emylia (2014) ANALISIS PELAPORAN DAN PENGENDALIAN BIAYA LINGKUNGAN PADA PT. BUKIT ASAM (Persero) Tbk. TANJUNG ENIM. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisis pelaporan dan pengendalian biaya lingkungan pada PT. Bukit Asam (persero) Tbk, Tanjung Enim. Alat analisis yang digunakan adalah Peraturan Menteri ESDM No.18 tahun 2008 tentang reklamasi dan penutupan tambang serta PSAK 57 (revisi 2009) tentang provisi, liabilitis kontijensi, dan aset kontijensi. Hasil penelitian menunjukkan bahwa pelaporan biaya lingkungan PT. Bukit Asam (persero) Tbk, sudah sesuai dengan Peraturan Menteri ESDM No.18 tahun 2008 yang mewajibkan perusahaan untuk melaporkan biaya lingkungan dan PSAK 57 yang menjadi panduan perusahaan dalam melaporkan biaya lingkungan dalam laporan keuangan.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Biaya Lingkungan, Laporan Biaya Lingkungan, Akuntansi
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	02 Feb 2021 02:44
Last Modified:	02 Feb 2021 02:44
URI:	http://repository.unsri.ac.id/id/eprint/41756

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