The Difference Between Environmental Costs In Mining Companies Before And After The Issuance Of Indonesia Financial Accounting Standards (PPSAK) No. 12 of 2014 Concerning Soil Laying Activities and Environmental Management

Sofyan Nur Hidayat; Lindrianasari Lindrianasari; Rindu Rika  Gamayuni

doi:10.31686/ijier.vol8.iss9.2618

Authors

Sofyan Nur Hidayat a:1:{s:5:"en_US";s:21:"University of Lampung";}
Lindrianasari Lindrianasari University of Lampung, Indonesia
Rindu Rika Gamayuni University of Lampung, Indonesia

DOI:

https://doi.org/10.31686/ijier.vol8.iss9.2618

Keywords:

PPSAK 12 of 2014, Soil Stripping Activities, Environmental Management.

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.

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Author Biographies

Lindrianasari Lindrianasari, University of Lampung, Indonesia

Faculty of Economics and Business
Rindu Rika Gamayuni, University of Lampung, Indonesia

Faculty of Economics and Business

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