Science Target Conference Systems, Ajman 4th International Environment Conference 2016

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Farah Dina, Lindrianasari Lindrianasari, Yuztitya Asamaranti

Last modified: 2016-01-04



The objective of this study is to determine the influence of environmental management activity based on Indonesiastatement of financial accounting standards number 33 namely accounting for mining towards the financial performance of Indonesian mining companies. The measurement of environmental activity were proxied by three environmental activity. There are disclosure of stripping cost in production phase, exploration and evaluation assets,and environmental management on general mining.

There are 41 sample of this research consists of  all mining companies in Indonesian that have fulfilled sample criteria in 2011 until 2013. The data on this research were tested by multiple linear regression. The result of this research showed that the stripping cost in production phase and environmental management on general mining had significantly positive effect towards the financial performance. While exploration and evaluation assets had significantly negative effect towards the 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, bring 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 implement 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 Assets, Financial Performance