Abstract

The aim of this study is to determine the financial reporting environment. This type of research is descriptive qualitative research, namely by reviewing and processing data research to get a clear picture of the actual situation, related to problems in research. Sources of data used in research writing is primary data. Environmental accounting is often called environmental management accounting, management accounting environment as the development of environmental management and overall economic performance and implementation of the appropriate environment with the relationship of accounting systems and practices. From the research that has been done, it can be seen that financial accounting is a process that involves the collection and processing of financial information to assist in making various decisions by various external parties of the company, for example in this case investors, potential investors, customers, suppliers, creditors and etc. In general, financial accounting in almost all countries is regulated so tightly, where many accounting standards govern how transactions are recognized, measured and disclosed.