Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Menerbitkan Laporan Keberlanjutan

Anggraini, Merlin (2014) Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Menerbitkan Laporan Keberlanjutan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the differences between company’s financial performance before and after issuing sustainability reports. Financial performance in this study was measured using ROA (return on assets), ROE (return on equity), NPM (net profit margin). Samples determined by using purposive sampling method. The samples obtained by 21 companies. Hypothesis testing using analytical methods Paired-Sample T-Test. The results show that the first hypothesis (H1) which states that there are differences in the average return on assets between before and after issuing a sustainability report, supported. The second hypothesis (H2) which states that there are differences in the average return on equity between before and after issuing a sustainability report, supported. The third hypothesis (H3) which states that there are differences in the average net profit margin between before and after issuing sustainability reports, is not supported.

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