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82 © Dina, Lindrianasari, and Asamaranti 2016 | Environmental Management Activity
alyzed by using multiple linear regression analy-
sis and partial teat (t test), which are good for
testing the relationship among the variables.
Research Method
Environmental Activity
Stripping
Exploration and Financial perfor-
evaluation mance
Production
Environmental Management Activity
Independent Test
A regression model can be said to have suc-
ceeded if it produces a good estimator that ful-
fills some assumptions which very influence to
the change off dependent variable. Because of
that, descriptive statistic tests and normality
tests need to be done first. Multiple linear regres- costs are not limited to the activities above. Basi-
sion analysis and partial teat (t test) are used for cally, this cost is to provide facilities for environ-
data, which normally distributed to test statisti-
cally the influence of environmental manage-
ment toward financial performance of mining
companies which are registered in the Indonesia
Stock ExchangeBEI.
4. Result
First Hypothesis Testing
Stripping, which is used to open the mine, is
stripping that is done before the production be-
gins; and advance stripping is done during the
production process. The cost of early stripping is
considered an asset, while the cost of advanced
stripping is considered an expense. Based on the
results of the testing, it is found that there is a
partial influence of probability value in stripping
variable (0.010), meaning that the value is below
the significant amount, which is 0.05, and it is
significant. Also, Ha is partially accepted and can
be explained that there is significant influence
Science Target Inc. www.sciencetarget.com
between stripping variable toward return on in-
vestment on mining companies sector, which is
registered in Indonesia Stock Exchange 2011-
2013.
Table 2
Results of the test
Model T test Significant
Constant 0.578 0.567
Stripping cost 2.697 0.10
The confession to some stakeholders outside the
investor can influence the effectiveness of
achieving companies’ goals, which has changed
the dimension of companies’ responsibilities
from economic responsibility in the form of
profit maximization to the prosperity of inves-
tors, which is a broader prosperity achieved by
the company not limiting their interests to those
of shareholders.
Based on PSAK 33, environmental management
mental management. This cost emerges because
of the effort to reduce and control the negative
effects of mining activities and daily costs. PSAK
33 is aimed to treat accounting upon the strip-
ping activity and environmental management in
general mining.
Second Hypothesis Testing
The environment is the unity of space with all
things, energy, condition and living creatures, in-
cluding humans and behavior, which influence
life and prosperity of people and other creatures.
The mining activity in certain areas affects the
environment around the mining location.
Based on the results of the research, it is found
that the probability score of environmental man-
agement costs are variable because exploration
and evaluation is 0.531. This means that the
probability score is above the standard, which
has been set at 0.05, and that Ha is rejected.
Therefore, there is not a significant relationship
between environmental management costs be-
cause of exploration and evaluation toward the