Kinerja Keuangan Perusahaan Teknologi dan Telekomunikasi: Komparasi Empiris Antara Negara-Negara Asean  

Oleh:

Achjari, Didi ; Suryaningsum, Sri

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 12 no. 2 (Dec. 2008), page 79-98.
Topik: Perusahaan teknologi dan Telekomunikasi; Negara-Negara Esian; Current Ratio; solvency; Profitabilitas Internal; Profitabilitas eksternal.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The number of information and communication technology (ICT) companies increase in ASEAN countries. The current study investigates financial performance profile of ICT companies in ASEAN. This study that extends Machfoedz's: very four factors: liquidity, solvency, total profitability. Data of ICT companies from six members of ASEAN countries for year 2004, 2005, 2006, and 2007 are used. ANOVA is employed to examine four financial performance factors in six countries. Another analysis using paired T-test is performed to assess four level of company's financial performance in six countries of ASEAN. The result of company in ASEAN level suggest (1) very good liquidity and solvency, (2) good profitability. Unfortunately, external profitability shows a poor performance. In addition, the analysis on each country indicate mixed results. Finally, the result of this study can be used by government in each ASEAN country to formulate supportive environment and policy for ICT companies.

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