KINERJA KEUANGAN PERUSAHAAN TEKNOLOGI DAN TELEKOMUNIKASI: KOMPARASI EMPIRIS ANTARA NEGARA-NEGARA ASEAN

Achjari, Didi and Suryaningsum, Sri (2008) KINERJA KEUANGAN PERUSAHAAN TEKNOLOGI DAN TELEKOMUNIKASI: KOMPARASI EMPIRIS ANTARA NEGARA-NEGARA ASEAN. Jurnal Akuntansi dan Auditin Indonesia, 17 (2). pp. 79-98. ISSN 1410-2420

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Abstract

The number of information and communication technology (ICT) companies increase in ASEAN countries. The current study investigates financial performance profile of ICT companies in ASEAN. This study, extending Machfoedz’s (1999) study, uses four indicators to assess company financial performance: very good, good, poor, and very poor. Company’s performance is assessed in regard to four factors: liquidity, solvency, total profitability, and internal profitability. Data of ICT companies from six members of ASEAN countries for year 2004, 2005, 2006, and 2007 are used. ANOVA is employed to examine four financial performance factors in six countries. Another analysis using paired T-test is performed to assess four level of company’s financial performance in six countries of ASEAN. The results of company in ASEAN level suggest (1) very good liquidity and solvency, (2) good profitability. Unfortunately, external profitability shows a poor performance. In addition, the analysis on each country indicates mixed results. Finally, the results of this study can be used by government in each ASEAN country to formulate supportive environment and policy for ICT companies. Kata kunci: Information and Communication Technology Companies, ASEAN Countries, Current Ratio, Solvency, Internal Profitabilitay, External Profitability

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: SRI SURYANINGSUM -
Date Deposited: 31 Oct 2017 02:20
Last Modified: 31 Oct 2017 05:42
URI: http://eprints.upnyk.ac.id/id/eprint/12022

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