(Peer Review + Similarity + Document) MENELISIK DAMPAK PENGGUNAAN ENERGI TERBARUKAN PADA LAPORAN KEUANGAN

NUHA, GARDINA AULIN and NASTITI, ARI SITA (2020) (Peer Review + Similarity + Document) MENELISIK DAMPAK PENGGUNAAN ENERGI TERBARUKAN PADA LAPORAN KEUANGAN. Prodi Akuntansi Universitas Jember.

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Abstract

This study analyzed the impact of renewable energy in financial statement of energy companies listed on Indonesian Stock Exchange. This study used 3 energy companies during the 2018 period as samples. This study is written using a qualitative descriptive approach by analyzing the financial statements and annual reports of sample companies. Based on the data analysis, the results show that that the use of renewable energy had no particular impact on the financial statements of the energy sector companies. Information related to accounting treatment of renewable energy assets is still very minimal reported by the company. Especially for the companies that are still new to implementing and developing renewable energy, there is not much information related to renewable energy assets. This is indicated by the absence of accounting rules governing for the use of renewable energy, so that renewable energy assets are treated as the same as other fixed assets.

Item Type:	Peer Review
Uncontrolled Keywords:	Accounting, Annual Report, Financial Statement, Fixed Asset, Renewable Energy
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Gardina Aulin Nuha
Date Deposited:	27 Apr 2022 01:38
Last Modified:	27 Apr 2022 01:38
URI:	http://repository.unmuhjember.ac.id/id/eprint/13634

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