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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

Authors

  • Sofyan Nur Hidayat

    a:1:{s:5:"en_US";s:21:"University of Lampung";}

    Author

  • Lindrianasari Lindrianasari

    University of Lampung, Indonesia

    Author

  • Rindu Rika Gamayuni

    University of Lampung, Indonesia

    Author

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

Author Biographies
  1. Lindrianasari Lindrianasari, University of Lampung, Indonesia

    Faculty of Economics and Business

  2. Rindu Rika Gamayuni, University of Lampung, Indonesia

    Faculty of Economics and Business

References

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Published
2020-09-01
Issue
Vol. 8 No. 9 (2020): International Journal for Innovation Education and Research
Section
Journal Articles
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Copyright (c) 2020 Sofyan Nur Hidayat, Lindrianasari, Rindu Rika Gamayuni

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How to Cite

Nur Hidayat, S., Lindrianasari, L., & Gamayuni, R. R. . (2020). 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. International Journal for Innovation Education and Research, 8(9), 215-223. https://doi.org/10.31686/ijier.vol8.iss9.2618