This study aims to examine the effect of disclosure of environmental costs according to IAS 33 and Government Regulation No. 78 of 2010 again shows the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX). There are four independent variables in this study, the disclosure of the costs of stripping activity, environmental management activities due to production, environmental management activities due to exploration and evaluation, and reclamation of closure, and the dependent variable is Return On Investment. The sample used in this study. The total sample of this research is 12 companies. The existing data were analyzed by using multiple linear regression with panel data approach using Eviews 9. The result of hypothesis testing showed that there was significant significant influence between stripping activity and environmental management activity due to production to financial performance (Return On Investment). There is no influence between environmental management activities due to exploration and evaluation, and the closure of reclamation to financial performance (Return On Investment). F-test results revealed that the expenditure of stripping activity (X1), environmental management activities due to production (X2), environmental management activities due to exploration and evaluation (X3), and reclamation closure (X4) simultaneously have a significant effect on Return On Investment.
| Published by | Politeknik Negeri Batam |
| Journal Name | JOURNAL OF APPLIED BUSINESS ADMINISTRATION |
| Contact Phone | - |
| Contact Name | - |
| Contact Email | - |
| Location | , INDONESIA |
| Website | JABA| https://jurnal.polibatam.ac.id/index.php/JABA| |
| ISSN | ISSN : -, EISSN : 25489909, DOI : -, |
| Core Subject | Economy, Science, Social, |
| Meta Subject | Decision Sciences, Operations Research & Management , Economics, Econometrics & Finance, Social Sciences, |
| Meta Desc | Journal of Applied Business Administration (JABA) is a journal published by Study Program of Applied Business Administration, Politeknik Negeri Batam. The journal is predominantly devoted to applied business administration with special focus on industries problem solving. JABA publish quality articles based on empirical research, theoretical and practical articles. The JABA is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration. |
| Penulis | Hasanah, Jamingatun , Destalia, Mediya |
| Publisher Article | Politeknik Negeri Batam |
| Subtitle Article | JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 1 No 2 (2017): Journal of Applied Business Administration - September 2017 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://jurnal.polibatam.ac.id… |
| DOI | https://doi.org/10.30871/jaba.v1i2.… |
| DOI Number | DOI: 10.30871/jaba.v1i2.620 |
| Download Article [1] | https://jurnal.polibatam.ac.id/index.php… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan PENGARUH PENGUNGKAPAN BIAYA LINGKUNGAN SESUAI PSAK 33 DAN PERATURAN PEMERINTAH NOMOR 78 TAHUN 2010 TERHADAP KINERJA KEUANGAN
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