ANALISIS PENERAPAN GREEN ACCOUNTING DI KOTA SEMARANG

SRIPSI
Untuk Memperoleh Gelar Sarjana Ekonomi Pada Universitas Negeri Semarang
Oleh
Siti Musyarofani
7211419066

DAFTAR ISI

HALAMAN JUDUL................................................................................................................ i
PERSEJUJUAN PEMBIMBING ............................................................................................ ii
PENGESAHAN KELULUSAN...............................................................................................iii
PERNYATAAN........................................................................................................................iv
KATA PENGANTAR..............................................................................................................vi
SARI.......................................................................................................................................viii
ABSTRACT..............................................................................................................................ix
DAFTAR ISI..............................................................................................................................x
DAFTAR TABEL...................................................................................................................xiv
DAFTAR GAMBAR...............................................................................................................xv
DAFTAR LAMPIRAN...........................................................................................................xvi
BAB I PENDAHULUAN
1.1.
1.2.
1.3.
1.4.

Latar Belakang Masalah...................................................................................1

Perumusan Masalah........................... ............................................................11
Tujuan Penelitian............................................................................................12
Manfaat Penelitian..........................................................................................13

BAB II TINJAUAN PUSTAKA

2.1 Kajian Pustaka.............................................................................................................14
2.1.1 Teori Legitimasi..................................................................................................14
2.1.2 Green Accounting...............................................................................................15
2.1.2.1 Tujuan Penerapan Akuntansi Lingkungan...........................................20
2.1.2.2 Perbedaan Akuntansi Keuangan Dan Akuntansi Lingkungan.............21

2.1.2.3 Pengukuran Akuntansi Lingkungan...... ..............................................23

2.1.2.4 Pelaporan Kinerja Sosial..........................................................24
2.1.3 Industri Besar Dan Industri Sedang........................................................26
2.1.4 Kesadaran Lingkungan............................................................................32
2.1.4.1 Teori Kesadaran Lingkungan.................... ..............................32
2.1.4.2 Faktor Yang Mempengaruhi Kesadaran Lingkungan..............34
2.1.5 Tanggung Jawab Lingkungan..... ...........................................................37
2.1.6 Pelaporan Akuntansi Lingkungan.............. ..................................................39
2.1.7 Pengauditan Lingkungan...............................................................................42
2.2 Penelitian Terdahulu..............................................................................................44
2.3 Kerangka Pemikiran Teoritis..................................................................................46
2.4 Hipotesis Penelitian................................................................................................49
BAB III METODE PENELITIAN
3.1 Desain Penelitian....................................................................................................50
3.2 Populasi..................................................................................................................50
3.3 Sample....................................................................................................................51
3.4 Variabel Penelitian.................................................................................................52
3.4.1 Perhatian Lingkungan.............................................................................52
3.4.2 Tanggung Jawab Lingkungan.................................................................53
3.4.3 Pelaporan Akuntani Lingkungan.............................................................54
3.4.4 Pengauditan Lingkungan.........................................................................55
3.5 Metode Pengumpulan Data....................................................................................55
3.6 Teknik Analisis Data..............................................................................................57
3.6.1 Statistik Deskripstif.................................................................................57
3.6.2 Uji Instrumen Penelitian..........................................................................58
3.6.2.1 Uji Validasi Instrumen.............................................................58
3.6.2.2 Uji Rehabilitas Instrumen.........................................................60
3.6.3 Pengujian Hipotesis.................................................................................60
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian......................................................................................................62
4.1.1 Analisis Deskriptif.......................................................................62
4.1.1.1 Deskritif Perhatian Lingkungan...............................................62
4.1.1.2 Deskritif Tanggungjawab Lingkungan.....................................64
4.1.1.3 Deskritif Pelaporan Lingkungan..............................................66
4.1.1.4 Deskritif Audit Lingkungan.....................................................69
4.1.2 Pengujian Hipotesis.................................................................................70
4.2 Pembahasan............................................................................................................74
4.2.1 Perhatian Lingkungan.............................................................................74
4.2.2 Tanggungjawab Lingkungan...................................................................77
4.2.3 Pelaporan Akuntan Lingkungan..............................................................80

4.2.4 Audit Lingkungan...................................................................................83

BAB V PENUTUP
5.1 Simpulan................................................................................................................86
5.2 Saran......................................................................................................................86
DAFTAR PUSTAKA.............................................................................................................87
LAMPIRAN...........................................................................................................................92