ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) 2007
Penulis Utama
:
Ulfah Fitriana
NIM / NIP
:
F1307514
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Abstract
This research studies differences of financial performance before and after the Indonesia Sustainability Reporting Awards (ISRA) announcement. This research uses financial informations, there are financial ratios ( Liquidity, Solvability, Activity, Profitability) and EVA (economic Value Added).
The research samples are 9 companies which accept the appreciation of ISRA period 2007. The research data that used is secondary data that consist of annual report and financial statement in 2004-2008. Hypothese are tested by Paired Sample t test.
The Result of this research proves that there is significant difference in liquidity ratio (Current Ratio, Working capital Asset Ratio, Activity ratio (Turnover asset ratio), and profitability ratio (ROI and ROE) between the ISRA announcement, but in Solvability ratio (DER and DCAR), Activity ratio (WCAP) and EVA is not difference.
Keywords : sustainability reporting, CSR, financial performance.
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Penulis Utama
:
Ulfah Fitriana
Penulis Tambahan
:
-
NIM / NIP
:
F1307514
Tahun
:
2010
Judul
:
ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENGUMUMAN INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) 2007
Edisi
:
Imprint
:
Surakarta - F.Ekonomi - 2010
Program Studi
:
S-1 Akuntansi Non Reguler
Kolasi
:
Sumber
:
UNS-F.Ekonomi Jur Akuntansi-F1307514-2010
Kata Kunci
:
Jenis Dokumen
:
Skripsi
ISSN
:
ISBN
:
Link DOI / Jurnal
:
-
Status
:
Public
Pembimbing
:
1. Dra. Setianingtyas Honggowati,MM,Ak
Penguji
:
Catatan Umum
:
7400/2010
Fakultas
:
Fak. Ekonomi dan Bisnis
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File
:
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