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Ni Wayan Sri Arthini
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA PEMENANG DAN BUKAN PEMENANG INDONESIA SUSTAINABILITY REPORTING AWARDS Ni Wayan Sri Arthini; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 14 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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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.
Co-Authors Ni Putu Sri Harta Mimba