Gamayuni, Rindu Rika (2020) The Difference Between Environmental Costs in Mining Companies Before and After the Issuance of Indonesia Financial Accounting Standards (PPSAK) No. 12 of 2014 Cconcerning Soil Laying Activities and Environmental Management. International Journal for Innovation Education and Research, 8 (9). pp. 215-223. ISSN 2411-2933
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Abstract
This study aims to determine if there are differences in environmental costs in mining companies before and after the publication of Indonesian Financial Accounting Standards PPSAK No. 12 on 2014 concerning stripping activities and environmental management. The study was conducted on all mining companies listed on the Indonesian Stock Exchange, a research sample of 26 companies. Data were analyzed using Paired-samples T Test. This study shows empirical evidence that there are differences between the peeling cost and environmental management cost variables before applying PPSAK No. 12 on 2014 with the cost of peeling and environmental management costs after applying PPSAK No. 12 from 2014.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | rindu rika |
| Date Deposited: | 19 Nov 2020 03:04 |
| Last Modified: | 19 Nov 2020 03:04 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/26073 |
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