Analisis Komitmen Stakeholders Dan Shareholders Perusahaan Terhadap Kinerja Sosial Dan Keuangan

Hendro Lukman

Abstract

The objective of this research was to analyse of commitmens stakeholders and sharteholders’ commitmens on social and financial performance. The object this research was non-financial companies listed in the Indonesian Stock Exchange (2009). The data were then analysed using Mann U Whitney Test. Form this research, it showed stakeholders’ orientated companies presented better social performance than shareholers orientated companies. In addition stakeholders’ orientated companies presented better financial performance than shareholers orientated companies. The third result showed that minimum strategic consistency index did not present better financial performance than disconnected strategic approach firms. Similar result can be seen in the fourth testing more that minimum strategic consistency index did not present better financial performance than shareholers approach firms. Result of higher strategic consistency index presented better financial performance than shareholers approach firm. Finally, the last hypothesis testing showed that minimum strategic consistency index did not present better financial performance than disconnected strategic approach and shareholers’ approach sector. 

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Journal

Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more