This study aimed to know the differences in the behavior of the ownerâs attitude related to environmental management isue in the manufacturing and non-manufacturing companies located in Surabaya and non Surabaya.                       This study was a quantitative research, and the data obtained through questionnaires to the small and large manufacturing and non-manufacturing companies in Surabaya and non Surabaya. The data obtained processed using SPSS software. The results of this study showed a differences in the ownerâs attitude concerning with the issues of environmental management on manufacturing and non-manufacturing companies with small and large capacity in Surabaya and Non Surabaya.