Rahmawati, Asih and Widiastuti, Sri Wahyuni (2018) PENGARUH KINERJA KEUANGAN, PERTUMBUHAN LABA, STRUKTUR MODAL DAN CORPORATE GOVERNANCE TERHADAP PARTISIPASI PERUSAHAAN DALAM INDONESIA SUSTAINABILITY REPORT AWARDS (ISRA). Kajian Akuntansi, 13 (2). pp. 84-97. ISSN 1907-1442
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Abstract
This study aimed to examine the effect of fi nancial performance, profi t growth, capital structure
and corporate governance of the company’s participation in ISRA. Measuring instrument used for
the test is the net profi t margin (NPM), subtracting the current period earnings with earnings prior
period is then divided by earnings in the previous period, a comparison of long-term debt and
equity, the intensity of the audit committee meetings and board meetings intensity. The to gain
ISRA is used to determine participation ISRA. This study uses the 25 companies that get ISRA
and listed in Indonesia Stock Exchange, during the period 2010-2014. Testing the hypothesis
using logistic regression to examine the effect of the fi nancial performance, growth in earnings,
capital structure and corporate governance of the ISRA participation. The results showed that
the fi nancial performance, growth in earnings, capital structure and corporate governance have
a signifi cant effect on the company’s participation in the ISRA.
Key words: financial performance, profi t growth, capital structure, corporate governance and
the company’s participation in the ISRA.
| Item Type: | Article |
|---|---|
| Additional Information: | financial performance, profi t growth, capital structure, corporate governance and the company’s participation in the ISRA. |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:39 |
| Last Modified: | 26 Jun 2020 11:40 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22831 |
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