THE INFLUENCE OF CORPORATE STRATEGY DISCLOSURE IN ANNUAL REPORT TOWARDS CORPORATE FINANCIAL PERFORMANCE (A Financial Accounting Research)
No Thumbnail Available
Date
2012-03
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Research in Management (IJRM)
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
-
Keywords
Corporate Strategy Disclosure, Corporate Financial Performance