THE INFLUENCE OF CORPORATE STRATEGY DISCLOSURE IN ANNUAL REPORT TOWARDS CORPORATE FINANCIAL PERFORMANCE (A Financial Accounting Research)

Widyatama Repository

THE INFLUENCE OF CORPORATE STRATEGY DISCLOSURE IN ANNUAL REPORT TOWARDS CORPORATE FINANCIAL PERFORMANCE (A Financial Accounting Research)

Show full item record

Title: THE INFLUENCE OF CORPORATE STRATEGY DISCLOSURE IN ANNUAL REPORT TOWARDS CORPORATE FINANCIAL PERFORMANCE (A Financial Accounting Research)
Author: Islahuzzaman; Hidayat, Taufik
Abstract: To improve their financial performance, companies must have strategies. One of indicators showing that the companies can perform their strategies properly is that they have financial performance which is suitable with what is being formulated and what is being disclosed. If the strategies which have been arranged by the companies are revealed in annual reports will give implication on financial performance itself. This research examines the influence of corprate strategy over Corporate Financial Performence. The used CSDI (Corporate Strategy Disclosure Index) measurement method is' content analysis and simple linear regression. The used samples are one hundred registered go public companies in Indonesian Stock Exchange. Secondary data from financial statement of the companies are used for analysis. The result of this research with a simple regression examination shows that corporate strategy gives positive and negative impacts towards Corparate Financial Performence, at the level of0,05 or 5%.
Description: -
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2112
Date: 2012-03


Files in this item

Files Size Format View Description
JUIN.0012.pdf 7.952Mb PDF View/Open Main article

This item appears in the following Collection(s)

Show full item record