IMPLIKASI AKUNTANSI LINGKUNGAN SERTA ETIKA BISNIS SEBAGAI FAKTOR PENDUKUNG KEBERLANGSUNGAN PERUSAHAAN DI INDONESIA

ABSTRACT: Environmental  accounting  and  business  ethics  an  issue  which  is  phenomenal  in  talking. Environment and ethics is an important factor for companies to survive in running the company. An understanding of the environment and ethics will help the company develop the company. The rapid development of the accounting, which the company does not only play a role in providing welfare in the form of matter but should be aware of the environment and ethics. In addition to the company to run  its  business  should  pay  attention  to  the  environment,  but  the  role  of  government  and  the community  should  participate  to  create  a  harmonious  environment.  Therefore,  this  study  aims  to describe  the  development  of  accounting  and  business  ethics  in  Indonesia,  knowing  how  important environmental  accounting  and  business  ethics  in  Indonesia,  knowing  the  factors  that  can  improve competitive  advantage  and  to  sustain  the  company  with  the  accounting  implications  and  business ethics.
The research was conducted qualitatively. Data from the study was obtained through studies literature, and through various documents that have been published in the media.
Results from this study that environmental accounting and business ethics play  a role in the company to continue running its intended to help management, government and society course.
Keywords: environmental accounting, business ethics, corporate sustainability
Penulis: Maria Falentina Debora. S, Mutia Ismail 
Kode Jurnal: jpakuntansidd130182

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