Environmental audit analysis to support Sustainability Development

  • Desy Fitria Ningsih Universitas Muslim Indonesia
  • Asriani Junaid Universitas Muslim Indonesia
  • Mursalim Mursalim Universitas Muslim Indonesia
Keywords: Sustaniblity Development, Environmental Audit, Triple Bottom Line

Abstract

The focus of this study is to determine how the implementation of environmental audits based on triple bottom line theory and to determine the application of environmental audits to support sustainability development at the Bahteramas Regional Hospital. This research uses primary and secondary data. Primary data in the form of direct interviews with the company designated as an informant, while secondary data in the form of data obtained from company internal data. The method used is a qualitative method based on the interpretive paradigm. The results of the study found that the Bahteramas Hospital had the maximum in expressing costs to the environment in detail in the financial statement notes, but the costs incurred were still included in the maintenance burden category. The accounting practices that have been applied by Bahteramas Hospital have been maximized in implementing environmental audits. Activities thathave been carried out by the company in terms of the envi ronment, economy, and social aspects can already be said to support sustainable development

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Published
2020-07-31
How to Cite
Fitria Ningsih, D., Junaid, A., & Mursalim, M. (2020). Environmental audit analysis to support Sustainability Development. Point of View Research Accounting and Auditing, 1(3), 101-109. https://doi.org/10.47090/povraa.v1i3.48
Section
Articles