EVALUASI AKUNTANSI LINGKUNGAN (STUDI PADA PT. INDOCEMENT TUNGGAL PRAKARSA TBK)

This study aims to identify the environmental cost from environmental activities and to evaluate the environmental cost of the company by using the available concept of accounting. This was carried out by means of descriptive design. The data of this study are in form of annual and sustainability reports published in 2016. The findings show that PT. Indocement Tunggal Prakarsa, Tbk. does not disclose the specific environmental cost in the reports. The environmental cost has not yet been identified based on Hansen’s and Mowen’s classification of environmental cost. The occurred environmental cost is acknowledged as operational cost that influences company’s earnings report