ANALISIS PERBEDAAN KINERJA KEUANGAN PADA PERUSAHAAN PENERIMA ISRA DAN NON PENERIMA INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) 2009-2011

ANALISIS PERBEDAAN KINERJA KEUANGAN PADA PERUSAHAAN PENERIMA ISRA DAN NON PENERIMA INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) 2009-2011

FINANCIAL ACCOUNTING

ABSTRACTThe objective of this research is to examine and analyze the differences in corporate financial performance among recipient companies of ISRA and non-ISRA on period 2009-2011. The research type used in this research is verificative research or hypothesis testing research. By using census method and balanced panel data, there are 24 companies were recipient in ISRA and 24 componies un recipient in ISRA observations fulfilling the population criteria.The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The Independent sample t-test is used to test the hypothesis.The results of this research show that there are no significant differences in financial performance among companies were recipient in ISRA and componies unrecipient in ISRA on period 2009-2011.they are proxied using the debt to assets ratio, return on equity and total assest turnover. Only current ratio that showed significant differences between the companies are recipient in ISRA and componies un recipient in ISRA on period 2009-2011.Keywords: Financial performance,ISRAABSTRAKTujuan Penelitian ini adalah untuk menguji dan menganalisis perbedaan kinerja keuangan perusahaan antara perusahaan penerima ISRA dan Non-ISRA periode 2009-2011. Jenis penelitian yang digunakan dalam penelitian ini adalah verificative (hypothesis testing) research. Dengan menggunakan metode sensus dan balanced panel data, ada 24 observasi Perusahaan penerima ISRA dan 24 Perusahaan Non-ISRA yang memenuhi kriteria populasi. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Pusat Referensi Pasar Modal di Bursa Efek Indonesia. Uji beda independent sample t-test digunakan untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaaan kinerja keuangan yang signifikan antara perusahaan penerima ISRA dengan Non-ISRA periode 2009-2011 yang diproksi menggunakan , debt to assets ratio, return on equity dan total assest turnover. Hanya current ratio yang menunjukkan perbedaan signifikan antara perusahaan penerima ISRA dengan Non-ISRA periode 2009-2011 Kata Kunci: kinerja keuangan, ISRA

Banda Aceh

Khadavi Ramli

Fakultas Ekonomi

2013

SKR

id

http://etd.unsyiah.ac.id//index.php?p=show_detail&id=2071