Studi Tentang Penerapan Akuntansi Lingkungan Dalam Kaitannya Dengan Kinerja Lingkungan (Survei Pada Rumah Sakit di Kota Bandung)

Abstract

In Indonesia, the company profit and non-profit oriented growing so rapidly, due to the increasing demand for goods and services desired by the public. Business operations and the company will generate positive impacts and negative impacts that will affect directly or indirectly to people around the company. This study aims to understand whether the application of environmental accounting with regard to environmental performance. This study took place at the Hospital in Bandung. The sample is determined by engineering purposive sampling, in which a sample is obtained with special considerations that deserve to be sampled with a total sample of 30 respondents. The method used is empirical studies with this type of descriptive analysis. Data analysis technique used is descriptive statistical analysis. The results of this study indicate that overall, implementation of environmental accounting is applied properly associated with good environmental performance. It can be seen from the implementation of environmental accounting in hospital in Bandung has been very good with regard to environmental performance hospital in Bandung year average 2015-2016 ranked the blue.