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All Journal EXERO : Journal of Research in Business and Economics
Gregorius Adhytama Krishantoro
PT Soho Global Health, Jakarta
Economics, Econometrics & Finance

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Analisis Pengungkapan Biaya Aktivitas Pertambangan pada Perusahaan Pertambangan yang Terdaftar di BEI terhadap Return On Investment Gregorius Adhytama Krishantoro
EXERO : Journal of Research in Business and Economics Vol 2, No 2 (2019)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.436 KB) | DOI: 10.24071/exero.v2i2.4041

Abstract

This study was conducted to analyze the relationship that arises from the disclosure of costs for exploration activities, development and construction, production, and environmental management with Return on Investment (ROI) in mining companies listed in Indonesia Stock Exchange (IDX). The type of this research is an empirical study. The data used in the study was ordinal data. The data obtained through the documentation of the consolidated financial statements. Data analysis techniques used were checklists, Kolmogorov-Smirnov normality test and Pearson correlation test. The results show that the disclosure of costs for mining activities (exploration, development and construction, production, and environmental management) has a weakening relationship with Return on Investment. The relationship between the two variables is inversely proportional, which means if the level of cost disclosure is more increasing, the ROI level in the company will getting lower.
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