ACHJARI, Didi and SURYANINGSUM, Sri (2008) KINERJA KEUANGAN PERUSAHAAN TEKNOLOGI DAN TELEKOMUNIKASI EMPIRIS NEGARA-NEGARA ASEAN. Jurusan Akuntansi UII.
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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.
| Item Type: | Other |
|---|---|
| Subjek: | H Social Sciences > H Social Sciences (General) |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.SE.M.Si SRI SURYANINGSUM |
| Date Deposited: | 29 Oct 2018 03:14 |
| Last Modified: | 29 Oct 2018 03:14 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/17074 |
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