Dina, Farah and Lindrianasari, Lindrianasari and Asmaranti, Yuztitya (2016) Environmental Management Activity toward Financial Performance in Indonesian Mining Companies. International Journal of Environment and Sustainability [IJES], 5 (1). pp. 76-85. ISSN 1927-9566

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Abstract

Abstract. The objective of this study is to determine the influence of environmental management activity based on Indonesia’s statement of financial accounting standards number 33, namely accounting for mining towards the financial performance of Indonesian mining companies. The measurement of environmental activity was proxied by three environmental activity. They are disclosure of stripping costs in the production phase, exploration and evaluation of assets and environmental management on general mining. There are 41 samples of this research consisting of all mining companies in Indonesia that have fulfilled the sample criteria from 2011 until 2013.The data on this research was tested by multiple linear regression. The result of this research showed that the stripping costs in the production phase and environmental management on general mining had significantly positive effects on financial performance, while exploration and evaluation assets had significantly negative effects on financial performance. This study shows that the cost to acquire the best technology that companies use when performing exfoliating ground at the beginning of production activity brings a positive performance for the company. Similarly, environmental management implemented in the company also had a positive impact for the survival of the company. These results indicate that the company implemented best act in the management of the environment, increasing the company's performance. The consequence of all this is the sustainability of the company is increasingly assured. Keywords. environmental activity, Indonesia Statement of Financial Accounting Standards number 33, accounting for mining, exploration and evaluation of assets, financial performance

Item Type:	Article
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	YUZTITYA A
Date Deposited:	05 May 2017 03:17
Last Modified:	05 May 2017 03:17
URI:	http://repository.lppm.unila.ac.id/id/eprint/1596

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