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