EN 
IN
Journal article
ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA PEMENANG DAN BUKAN PEMENANG INDONESIA SUSTAINABILITY REPORTING AWARDS
Ni Wayan Sri Arthini Ni Putu Sri Harta Mimba
Volume : 14 Nomor : 1 Published : 2016, January
OJS Ejurnal Ekonomi dan Bisnis
Abstrak
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.