ANALISIS PENGUNGKAPAN BIAYA LINGKUNGAN (ENVIRONMENTAL COSTS) PADA PT. SEMEN INDONESIA PERSERO, TBK

This research was conducted at the manufacturing company in the field
of cement, it is PT. Semen Indonesia (Persero), Tbk. This journal aims to
determine how the PT. Semen Indonesia (Persero), Tbk disclose the
environmental cost. Environmental costs of the company, disclosed in the
annual reports and simply also presented in the financial statements.
Environmental costs from PT. Semen Indonesia (Persero), Tbk can be
classified based on 4 charges: environmental prevention costs,
environmental detecton costs, environmental internal failure costs and
environmental external failure costs. This research is a descriptive
qualitative approach using secondary data derived from the study of
literature. Discussion of the results showed PT. Semen Indonesia
(Persero), Tbk has not record the overall environmental costs. However,
in presenting the annual report of the company has been based on Law
No. 40 of 2007 about incorporated company.
Key words: Environmental Costs, Disclosure, Annual Report