PENGARUH KINERJA KEUANGAN DAN NILAI PERUSAHAAN TERHADAP ISRA (INDONESIA SUSTAINABILITY REPORTING AWARDS) PADA TAHUN 2007 – 2011)
Daftar Isi:
- Company competition that getting tight forces every company to become more superior, and companies also compete to get the best assessment from the society. A company in developing itself must give more attention on social aspect (people) and environment (planet) besides economical aspect (profit) in financial performance and good company value. The purpose of this research is finding out the influence of financial performance that measured with ratio of ROA, ROE, Leverage and company value that measured with Tobins’ Q as independent variable on (Indonesia Sustainability Reporting Award) ISRA, as dependent variable. Company sample that being used is 161 samples. This research is using secondary data of yearly report of go public company that registered in Indonesian Stock Exchange and data from Sustainability Reporting Award (ISRA) at 2007-2011. Data analysis technique that being used is logistic regression. The result of the research shows that ROA variable has positive and significant influence on ISRA and company value variable that measured with Tobins’Q has negative and significant influence on ISRA. Meanwhile, ROE variable does not have positive and significant influence on ISRA and leverage does not have negative and significant influence on ISRA. Keywords : (Indonesia Sustainability Reporting Award) ISRA, Corporate Social Responsibility CSR, ROA, ROE, Leverage, Company Value (Tobins’ Q)