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

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.