ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN ANTARA SEBELUM DAN SESUDAH BERPARTISIPASI DALAM INDONESIA SUSTAINABILITY REPORTING AWARDS (ISRA) SELAMA PERIODE 2007-2011
Abstract: The aim
of the study
is to determine
the differences between
company's financial performance
before and after participating within ISRA during the period 2007-2011 by using
approach quantitative descriptive. The data used by researchers is financial performance with
profitability ratio as ROA and
ROE. Data obtained
from the companies listed in
Indonesia Stock Exchange and the companies that participated in ISRA continuous
period of 2007-2011.
The result of
the study show
that there are differences in
financial performance (using
ROA and ROE
as proksi of
financial performance)
between before and
after participating within
ISRA during the
period 2007-2011.
Keywords: Indonesia
Sustainability Reporting Awards
(ISRA), Return On
Asset, Return On Equity
Penulis: Sheila Yunistia
Firmani
Kode Jurnal: jpakuntansidd130057
