Reverse Environmental Performance After Revocation Of PSAK 32 Forestry Accounting In Indonesia

Abstract

This research generally aims to provide empirical evidence that there is an influence on environmental liability after revocation Statement of Financial Accounting Standards (PSAK) 32 on forestry by 15 Indonesian companies in 2007- 2013. The motivation of this study is that there is a change in the regulations on environmental disclosure, so there government regulations are binding on the level of disclosure of environmental information in Indonesia. The results shows that there is no difference and increase the level of environmental disclosure after the lifting of PSAK 32 on forestry companies in Indonesia, and there is a difference and a significant reduction in the environmental cost allocation forestry companies in Indonesia after revocation of PSAK 32, Accounting for Forestry. These findings confirm that environmental disclosure could be increased, but not accompanied by an increase in the allocation of environmental costs, so the researchers wanted to prove despite increased level of environmental disclosure, but not accompanied by the allocation of environmental costs decreased after the change in regulations in Indonesia

Keywords: Environmental Performance, Revocation Statement of Financial Accounting Standards (PSAK) 32 Accounting for Forestry, Environmental Disclosure Level, Environmental Cost Allocation.

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Published

2020-12-13

How to Cite

Reverse Environmental Performance After Revocation Of PSAK 32 Forestry Accounting In Indonesia. (2020). International Journal Accounting Tax and Business, 1(01), 51–66. Retrieved from https://journal.unsika.ac.id/IJATB/article/view/4430

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Research article