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Record W2513145646 · doi:10.24102/ijes.v5i1.667

Environmental Management Activity toward Financial Performance in Indonesian Mining Companies

2016· article· en· W2513145646 on OpenAlexvenueno aff
Farah Dina, Lindriana Sari, Yuztitya Asamaranti

Bibliographic record

VenueInternational Journal of Environment and Sustainability · 2016
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Reporting and Valuation Research
Canadian institutionsnot available
Fundersnot available
KeywordsIndonesianBusinessAccounting

Abstract

fetched live from OpenAlex

The objective of this study is to determine the influence of environmentalmanagement activity based on Indonesia’s statement of financial accountingstandards number 33, namely accounting for mining towards the financial performanceof Indonesian mining companies. The measurement of environmentalactivity was proxied by three environmental activity. They are disclosure of strippingcosts in the production phase, exploration and evaluation of assets and environmentalmanagement on general mining.There are 41 samples of this research consisting of all mining companies in Indonesiathat have fulfilled the sample criteria from 2011 until 2013. The data on thisresearch was tested by multiple linear regression. The result of this researchshowed that the stripping costs in the production phase and environmental managementon general mining had significantly positive effects on financial performance,while exploration and evaluation assets had significantly negative effectson financial performance.This study shows that the cost to acquire the best technology that companies usewhen performing exfoliating ground at the beginning of production activitybrings a positive performance for the company. Similarly, environmental managementimplemented in the company also had a positive impact for the survivalof the company. These results indicate that the company implemented best act inthe management of the environment, increasing the company's performance. Theconsequence of all this is the sustainability of the company is increasingly assured

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.004
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.006
Threshold uncertainty score0.011

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.004
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.000
Scholarly communication0.0020.001
Open science0.0000.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0020.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.017
GPT teacher head0.260
Teacher spread0.242 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations4
Published2016
Admission routes1
Has abstractyes

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