PERBEDAAN PERSEPSI ANTARA AKUNTAN PENDIDIK DAN AKUNTAN DI PERUSAHAAN TENTANG AKUNTANSI LINGKUNGAN

Abstrak

The many environmental impacts that occur today require an organization to not only
convey information about financial performance but also information about the environmental
impacts that arise. Environmental accounting as a process of identifying, measuring, reporting
environmental impacts is considered capable of producing information that can be used to
minimize the company's environmental impact on the natural environment. The need for
environmental accounting in companies raises questions about how accountants in companies
and teaching accountants perceive environmental accounting. The research aims to test
whether there are differences in perceptions between accountants in companies and teaching
accountants. The research method used is an survay method using questionnaires as a tool for
collecting data. Validity and reliability testing is used as a research instrument and uses the
Independent Sample T-Test to test the hypothesis. The results of this research indicate that there
are differences in perceptions between accountants in companies and teaching accountants,
especially in terms of measuring environmental costs.