SITUMORANG, ROLENTA (2017) ANALISIS PERBEDAAN KINERJA KEUANGAN DAN PASAR SEBELUM DAN SESUDAH PENGUMUMAN SUSTAINABILITY REPORTING AWARD INDONESIA AWARDS 2013-2014. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
In recent years, the disclosure of Sustainability Report into the need for companies to make business sustainability report and one way to communicate the form of accountability to shareholders. The aim of the study to determine the differences between company’s financial and market performance before and after announcement within ISRA during the period 2013 – 2014 by using approach quantitative descriptive. The data used by researchers is financial performance with probability ratio as CR, ROA, ROE, DAR and market performance with ratio as Tobin’s Q. The research sample were 18 companies announcement in Indonesian Sustainability Reporting Awards on 2013 – 2014 listed in Indonesia Stock Exchange. The test used in research were analysis descriptive, One Way Kolmogrov-Smirnov, Paired Sample Test and Wilcoxon Signed Rank by using SPSS 22. The results of the study show that there are differences in financial performance, measured by using ROA and ROE, meanwhile there are not differences in financial performance as measured by using CR and DAR. There is a difference in market performance measured by using Tobin's Q between before and after announcement within ISRA during the period 2013-2014. Key words : Indonesia Sustainability Reporting Awards (ISRA), Current Ratio, Return On Asset, Return On Equity, Debt to Asset Ratio and Tobin’s Q.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 19 Oct 2017 10:18 |
| Last Modified: | 19 Oct 2017 10:18 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2811 |
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