Kinerja Keuangan Perusahaan Teknologi dan Telekomunikasi: Komparasi Empiris Antar Negara-Negara Asean
The number of information and communication technology (ICT) compaÂ¬nies increase in ASEAN countries. The current study investigates financial perforÂ¬mance profile of ICT companies in ASEAN. This study, extending Machfoedzâ€™s (1999) study, uses four indicators to assess company financial performance: very good, good, poor, and very poor. Companyâ€™s performance is assessed in regard to four factors: liquidity, solvency, total profitability, and internal 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 facÂ¬tors in six countries. Another analysis using paired T-test is performed to assess four level of companyâ€™s financial performance in six countries of ASEAN. The results of comÂ¬pany in ASEAN level suggest (1) very good liquidity and solvency, (2) good profitaÂ¬bility. Unfortunately, external profitability shows a poor performance. In addiÂ¬tion, the analysis on each country indicates mixed results. Finally, the results of this study can be used by government in each ASEAN country to formulate supporÂ¬tive environment and policy for ICT companies.
Kata kunci:Â Â Â Information and Communication Technology Companies, ASEAN Countries, CurÂ¬rent Ratio, Solvency, Internal Profitabilitay, External Profitability
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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.