Analisis pelaporan dan pengendalian kualitas biaya lingkungan pada PT Clariant Indonesia = Analysis of reporting and controlling quality of environmental cost in PT Clariant Indonesia

Putri, Anette Lunnetta (2019) Analisis pelaporan dan pengendalian kualitas biaya lingkungan pada PT Clariant Indonesia = Analysis of reporting and controlling quality of environmental cost in PT Clariant Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana perusahaan mengidentifikasi, mengakui, mengukur, dan meyajikan biaya lingkungan pada laporan keuangan beserta mengetahui pengendalian kualitas biaya lingkungan. Penelitian ini dilakukan pada pabrik kimia PT Clariant Indonesia yang berlokasi di Tangerang. Penelitian ini merupakan penelitian studi kasus. Dalam penelitian ini menggunakan data primer dan data sekunder. Data primer diambil dengan cara wawancara dan dokumentasi, sedangkan data sekunder dengan buku, jurnal, dan laporan terkait. Hasil dari penelitian ini adalah perusahaan dalam mengidentifikasi jenis biaya lingkungan sesuai dengan pengeluaran satu tahun. Perusahaan dalam mengakui biaya lingkungan dimasukkan sebagai komponen biaya operasional setelah biaya tersebut diperoleh manfaatnya. Perusahaan dalam mengukur biaya lingkungan sebesar biaya yang dikeluarkan (Historical Cost) menggunakan satuan moneter rupiah dan disajikan bersama-sama dengan biaya-biaya yang sejenis dalam laporan keuangan (dalam hal biaya operasional pengolahan limbah) diungkapkan sebagai biaya operasional dalam catatan atas laporan keuangan perusahaan. / The purpose of this research is to find out and analyze how the company identifies, recognizes, measures, and presents environmental costs in the financial statements and knowing the quality control of environmental costs. This research was conducted at chemical industry named PT Clariant Indonesia, Tangerang. This research is a case study. This research was using primary data and secondary data. Primary data is taken by interview and documentation, while secondary data from related books, journals, and reports. The results of this research are companies in identifying the type of environmental costs in accordance with the expenditure of one year. The company in recognizing environmental costs is included as a component of operational costs after the benefits have been obtained. Companies in measuring environmental costs in the Historical Cost using rupiah monetary units and presented together with similar costs in financial statements (in terms of waste processing operations costs) are disclosed as operating costs in the notes to the company's financial statements

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