Ika Kurniawati


This research is a case study with the descriptive method analitif in PG Kebon Agung Malang with the title "Analysis of Environmental Cost for Performance Improvement efforts in the PG Kebon Agung Malang". The goal of this research is to identify the cost environment component, and to measure the correlation between environmental cost and improving financial
performance of companies. Analysis tool used is the profitability ratio analysis which is consists of five ratio. They are; Operating Profit Margin, Net Profit Margin, Asset Turn Over, Return On Assets, and Return On Equity. Besides also used Pearson Correlation to measure the closeness relationships between the environment cost and financial performance
which is measured by the ratio of profitability to increase the company's financial performance.
The results of the analysis indicate that the cost environment in the PG Kebon Agung Malang does not have the post and consists of eight components, namely Daily Workers, overtime LMG (Outside Giling Period), overtime DMG (In Giling
Period), Contract Workers, Electricity and Water, Cost of Testing (Water Quality), Materials Chemistry DMG (In Giling period), and Repairs / Maintenance Machine. Environmental costs on PG Kebon Agung Malang included in manufacturing and
operational costs. Proportion with the increase in sales does not increase the cost of comparable neighborhood, so the company can be losers. The calculation of the ratio indicates that the financial performance of financial PG Kebon Agung Malang within six years (2002-2007) continues to increase from year to year. The correlation between the ratio of cost to the environment as the profitability of financial performance indicators is a significantly negative. The conclusion can be drawn that the cost environment in the PG Kebon Agung Malang consists of eight parts and is still included in general and
administrative costs in the profit and loss reports. Proportion of environmental costs on the cost of manufacturing and operations is relatively small, at around 1-3% and the indirect effect. Overtime costs associated with waste management should be considered by the company. There is no particular standard to classification cost environment, so that one company among other companies with different components. Financial performance of PG Kebon Agung Malang is better from year to year. Correlation between environmental cost and financial performance are negative, which means that when environmental costs down, increase the company's financial performance.


Keyword : Biaya Lingkungan, Kinerja Keuangan


Biaya Lingkungan; Kinerja Keuangan