Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
RUMALUTUR, RIZSKA HARYUSNI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2018-02-12 07:50:51
Abstract :
The aim of this research is to examine differences financial performance, company
size and public ownership of stocks in the company's award recipients and non recipients
Indonesia Sustainability Reporting Award (ISRA) 2010-2013. The sample in this study of 79
companies consisting of receivers and that did not receive Indonesian Sustainability
Reporting Award (ISRA) from 2010-2013. In the first hypothesis and second hyphothesis
using different test, shows that financial performance as measured by ROA and ROE that
receives Indonesian Sustainability Reporting Award (ISRA) higher than those not receiving
Indonesian Sustainability Reporting Award (ISRA). And the third hypothesis and fourth
hypothesis using different test, shows company size and public ownership of stocks no
difference between the recipient and who do not receive the Indonesian Sustainability
Reporting Award (ISRA).
Keywords : Financial Performance, Company Size, Public ownership of stocks, Indonesian
Sustainability Reporting Award