Abstract :
The aim of this research is to examine difference financial performance,
Return On Asset (ROA), Return On Equity (ROE), Financial Leverage and the
change of stock price in the company?s award recipients and non recipients of
Indonesia Sustainability Reporting Award (ISRA) on 2012 ? 2014. The sample in
this study of 99 companies consisting of recepients and that did not recepients of
Indonesia Sustainability Reporting Award (ISRA) on 2012 ? 2014. In the first
hypothesis and second hypothesis using different test, shows that financial
performance as measured by ROA and ROE that recepients of ISRA higher than
those not recepients of ISRA or there are difference between the recipients of
ISRA and who do not recipients of ISRA. The third hypothesis and fourth
hypothesis using different test, shows financial leverage and the change of stock
price that recepients of ISRA is the same with those not recepients of ISRA or
there are not difference between the recipients of ISRA and who do not recipients
of ISRA.
Keywords : Financial Performance, Return On Asset, Return On Equity,
Financial Leverage, The Change of Stock Price, Indonesia
SustainabilityReporting Award