Abstract :
The goal of this research is to find and analyze the financial performance difference between Foreign Direct Investment (PMA) companies and Domestic Investment (PMDN) companies in Bursa Efek Indonesia. The reasearch data are secondary data in the form of financial report are available on the ICMD at period 2006-2010. In this research the samples are the manufacturing companies that consists of twenty-three PMA companies and seventy-two PMDN companies. The analysis method is Mann Whitney Test. According to differences test is implies that the variables share capital ratio are return on equity (ROE), earning per share (EPS), and price earning ratio (PER) are considered as variable with valuable contribution to differentiate financial performance. The result of the hyphothesis shows that there are differences between financial performance PMA companies with PMDN companies as measured by variables ROE and EPS, but the result from measured by PER shows that there is not differences between financial performance PMA companies with PMDN companies because the result significant value (2-tailed) is upper than ? = 0,05. Furthermore the mean variables ROE and EPS of PMA companies is bigger than PMDN companies, this means that financial performance PMA companies is better than PMDN companies. The mean variables PER of PMA companies is lower than PMDN companies,this means that financial performance PMDN companies is better from PMA companies.
Key words: financial performance, share capital ratio (ROE,EPS,and PER), PMA company, PMDN company.