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Perspektif pragmatik, lingkungan dan sosial dalam laporan keuangan: peningkatan kegunaan dan pertanggungjawaban

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  • Kumalahadi Kumalahadi

Abstract

Laporan keungan selama ini diklaim sebagai laporan untuk pengambilan keputusan dan pertanggungjawaban. Peran laporan keungan untuk pengambilan keputusan didasarkan pada informasi usefulness. Untuk meningkatkan usefulness informasi dalam laporan keuangan diperlukan informasi foward looking dan informasi nonfinansial. sedangkan peran laporan keuangan untuk pertanggungjawaban sudah lama diketahui. Tetap seiring dengan perkembangan kecerdasan masyarakat tuntutan masyarakat kepada perusahaan juga semakin banyak. Tanggungjawab perusahaan terhadap lingkungan yang selama ini kurang mendapatkan perhatian, perlu secara serius di atur dalam syandar akuntansi, sehingga isu lingkungan dimasukkan dalam laporan keuangan dalam bentuk di accured maupun dalam bentuk Disclosure.

Suggested Citation

  • Kumalahadi Kumalahadi, 2000. "Perspektif pragmatik, lingkungan dan sosial dalam laporan keuangan: peningkatan kegunaan dan pertanggungjawaban," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 4(1), pages 51-66.
    • Handle: RePEc:uii:jaaife:v:4:y:2000:i:1:p:51-66:id:11295
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