Authors:

Ida Ayu Nyoman Utari Gandawati, Made Gede Wirakusuma

Abstract:

“This study aims to determine and obtain empirical evidence about the difference performance of companies in LQ45 indexed companies and non-LQ45 companies. This research was conducted at non-financial companies on LQ45 indexed companies and non-LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study is chosen using purposive sampling technique and 45 non-financial companies were obtained for each LQ45 and non-LQ45 indexed group of companies, so the number of observations in this study was 270 observations. The data analysis technique used is the Mann-Whitney U Test. The results showed that the LQ45 indexed group of companies had a higher average liquidity and profitability compared to non-LQ45 companies, while in terms of average the leverage value of LQ45 companies was lower compared to non-LQ45 companies. Keywords: Company Performance; LQ45; Non LQ45.”

Keywords

Company Performance; LQ45; Non LQ45.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-57513

Published

2020-10-27

How To Cite

GANDAWATI, Ida Ayu Nyoman Utari; WIRAKUSUMA, Made Gede. Analisis Perbedaan Kinerja Perusahaan antara Perusahaan yang Terindeks LQ45 dengan Perusahaan Non LQ45.E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2500 - 2513, oct. 2020. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-57513. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2020.v30.i10.p05.

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Issue

Vol 30 No 10 (2020)

Section

Articles

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