IMPLEMENTASI GREEN ACCOUNTING DALAM ANNUAL REPORT PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI)

Abstract

ABSTRACT Sofia Liza Br Sinuraya, Npm 71190313032, Implementation Of Green Accounting In The Company's Annual Report (Case Study Of Manufacturing Companies Registered On The IDX), Supervised By: Lusi Elviani Rangkuti, S.E., M.Si As Supervisor I, And Farida Khairani Lubis S.E., M .Si As Supervisor II, Thesis: 2023 This study aims to determine the implementation of green accounting that has been implemented in the annual reports of cement manufacturing companies listed on the IDX. The method used in this research is qualitative analysis. The data source used is secondary data in the form of company annual reports for the 2020-2022 period accessed via IDX and each company's website. Determination of the sample using purposive sampling method. The green accounting indicator used is the PROPER rating while the indicators used to see the implementation of green accounting in the annual report are reports on sustainability, social and environmental responsibility, and the use of natural resources. The results of the study show that cement sub-sector manufacturing companies listed on the IDX have implemented green accounting properly in the company's annual report, besides that the company has also implemented social and environmental responsibility properly. This is evidenced by the various awards and certifications each company has received, such as the PROPER award and ISO 14001 certification. Keywords: Green Accounting and Annual Report