ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA PEMENANG DAN BUKAN PEMENANG INDONESIA SUSTAINABILITY REPORTING AWARDS

  • Ni Wayan Sri Arthini Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ni Putu Sri Harta Mimba Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Indonesia. Sustainability Reporting Awards (ISRA) was held to appreciate companies that have revealed sustainability report. This study aims to determine whether there are differences in financial performance between the winner and non winner of ISRA.This study uses secondary data. Data consist of financial statements of  companies listed in Indonesian Stock Exchange and gathered from National Center for Sustainability Reporting (NCSR). The sample consist of 21 companies that became the winner of ISRA and 22 companies that did not become winners in ISRA, with nonprobability sampling method. Data observed with Independent Sampel T-test and Mann Whitney U. This study concludes that there is no significant difference in financial performance between the winner and non winner of ISRA. This is  probably due for Indonesian case, winning ISRA is not yet become important information for stakeholders.

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Published
2016-01-25
How to Cite
SRI ARTHINI, Ni Wayan; SRI HARTA MIMBA, Ni Putu. ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA PEMENANG DAN BUKAN PEMENANG INDONESIA SUSTAINABILITY REPORTING AWARDS. E-Jurnal Akuntansi, [S.l.], v. 14, n. 1, p. 575-603, jan. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/15407>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

Indonesia Sustainability Reporting Awards, financial performance, return on assets, return on equity, net profit margin