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
DOI:
https://doi.org/10.31686/ijier.vol8.iss9.2618Keywords:
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.
References
Angelia, D., & Suryaningsih, R. (2015). The Effect Of Environmental Performance and Corporate Social Responsibility Disclosure Towards Financial Performance (Case study to Manufacture, Infrastructure, and Service companies that are listed at Indonesia stock exchange). Procedia-Social and Behavioral Sciences, 211, 348–355. DOI: https://doi.org/10.1016/j.sbspro.2015.11.045
Aniela, Y. (2012). The Role of Environmental Accounting in Improving Environmental Performance and Corporate Financial Performance. Periodical Scientific Accounting Student, 1(1).
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate Social and Environmental Reporting. Accounting, Auditing & Accountability Journal. DOI: https://doi.org/10.1108/09513579510146996
Kusumastuti, S., Supatmi, S., & Literature, P. (2008). The Influence of Board Diversity on Company Value in the Corporate Governance Perspective. Journal of Accounting and Finance, 9(2), pp-88.
Lindrianasari, L. (2007). The relationship between environmental performance and the quality of environmental disclosure with the economic performance of companies in Indonesia. Indonesian Journal of Accounting and Auditing, 11(2), 159–172.
Martani, D. (2015). Introduction to Effective IFRS-Based PSAK in 2015. Jakarta.
Natalia, R. (2014). The Effect of Sustainability Reporting on the Financial Performance of Public Companies in the Profitability Ratio. Business Accounting Review, 2(1), 111-120.
Pamungkas, N., & Rusherlistyani, R. (2015). Implementation of IFRS in PSAK 64 in Mining Companies. JOURNAL OF ECONOMIC & SOCIAL, 1(01), 67–77.
Tristianasari, G., & Fachrurrozie, F. (2014). Economic Performance Analysis of Mining Companies in Indonesia. Accounting Analysis Journal, 3(2).
Winarno, WA (2007). Corporate Social Responsibility: Disclosure of Environmental Costs. Journal of Accounting, University of Jember, 5(1), 72–86.
Downloads
Published
Issue
Section
License
Copyright (c) 2020 Sofyan Nur Hidayat, Lindrianasari, Rindu Rika Gamayuni
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
Copyrights for articles published in IJIER journals are retained by the authors, with first publication rights granted to the journal. The journal/publisher is not responsible for subsequent uses of the work. It is the author's responsibility to bring an infringement action if so desired by the author for more visit Copyright & License.
How to Cite
Accepted 2020-08-28
Published 2020-09-01
Most read articles by the same author(s)
- Jevri Afrizal, Rindu Rika Gamayuni, Usep Syaipudin, The Effect of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable , International Journal for Innovation Education and Research: Vol. 9 No. 2 (2021): International Journal for Innovation Education and Research
- Viona Yelitasari, Einde Evana, Rindu Rika Gamayuni, The Effect of good corporate governance on disclosure of anti-corruption policy in state-owned business entities , International Journal for Innovation Education and Research: Vol. 9 No. 9 (2021): International Journal for Innovation Education and Research
- Lailatul Qodri, Rindu Rika Gamayuni, Sudrajat Sudrajat, The Effect of Task Complexity, Role of Whistleblower and Investigative Auditor's Ability on the Effectiveness of the Implementation of Audit Procedures in Proving Fraud , International Journal for Innovation Education and Research: Vol. 7 No. 12 (2019): International Journal for Innovation Education and Research