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84 © Dina, Lindrianasari, and Asamaranti 2016 | Environmental Management Activity
ety. Legitimacy is a system of company manage- 4. Simultaneously, there is a significant influence
ment which orient to society, government, indi- among Stripping variable and environmental
vidual, and group of society. management cost because of exploration and
evaluation, and environmental management
Activity which done and developed is to get the cost because of production activities toward
better image from the important person in the Return on Investment (ROI) on mining com-
company. The company’s responsibility to pay panies which are registered in Indonesia
attention to pillars of Triple Bottom Line can be Stock Exchange 2011-2013.
seen from two points of view. First, responsibil-
ity is a moral and constitution obligation, which This study shows that the cost to acquire the best
must be implemented. The company’s point of technology that companies use when performing
view is in the middle of society not only as an exfoliating ground at the beginning of produc-
economic actor but also as social actor. Second, tion activity, bring a positive performance for the
responsibilities must be seen as part of business company. Similarly, environmental management
strategy for long-term investment decisions to implemented in the company also had a positive
place the company in a business environment impact on the survival of the company. These re-
that is conducive and competitive. In the short sults indicate that the company implement best
term, the consequence of that responsibility is act in the management of the environment, in-
that costs can reduce profit, but in the long term, creasing the company's performance. The conse-
the costs which are spent by the companies, can quence of all this is the sustainability of the com-
make the companies better than others like it, pany is increasingly assured. The main role of
expanding their market share. Basic characteris- environmental accounting is to solve the social
tic of environmental accounting is appropriate environmental problems and may have an
for relationship between environmental man- impact on attaining sustainable development in
agement cost because of the production activi- any country and influences the company’s
ties toward the Return on Investment (ROI) is behavior in confronting social and environ-
relevant and can be proved. mental responsibility issues.
5. Conclusion 6. Suggestion
Based on the results in the previous chapter, it Based on the analysis of the results and conclu-
can be concluded that: sions, which have been stated before, there are
some suggestions that we can give:
1. There is a significant influence between Strip-
ping variable toward Return on Investment 1. Through the implementation of environmen-
(ROI) in mining companies, which are regis- tal accounting, hopefully, the environment
tered in the Indonesia Stock Exchange 2011- will be saved. In implementing environmental
2013. accounting, companies will obey the govern-
ment’s regulations where they run their busi-
2. There isn’t a significant influence between en- ness. Based on the results of this research, the
vironmental management costs because of companies, especially mining companies,
exploration and evaluation toward Return on must be aware of environmental manage-
Investment (ROI) on mining companies, ment costs because it is very important to the
which are registered in the Indonesia Stock sustainability of the environment.
Exchange 2011-2013.
2. For the next researcher, it is suggested to use
3. There is a significant influence between envi- more samples that have different characteris-
ronmental management costs because of pro- tics from a sector related to the environment
duction activities toward Return on Invest- and expand the length of the research. In ad-
ment mining companies, which are registered dition, the next researcher should add an in-
in the Indonesia Stock Exchange 2011-2013. dependent variable that can influence Return
on Investment.
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