ANALISIS PERBEDAAN KINERJA KEUANGAN PADA PERUSAHAAN PENERIMA DAN NON PENERIMA INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) 2005-2010

The aim of this study was to analyze differences of financial performance in the company's award recipients and non recipients Indonesia Sustainability Reporting Award (ISRA) 2005-2010. This study used secondary data of public companies financial statements listed in Indonesia Stock Exchange and data from the announcement of the award Indonesia Sustainability Reporting Award (ISRA) 2005-2010. This study sample consisted of 82 companies that received Indonesia Sustainability Reporting Award (ISRA) from 2005 to 2010 and other companies that do not receive Indonesia Sustainability Reporting Award (ISRA) from 2005 to 2010 but still in the same industry.Testing the hypothesis in this study using a different test and demonstrate the results that there are differences in financial performance on a variable Return on Assets and Total Debt to Total Capital Assets Ratio recipient and non recipient company ISRA.As for financial ratios Current Ratio, Return on Equity, Working Capital to Total Assets Ratio, Total Debt to Equity Ratio, Working Capital Turnover Ratio, Total Assets Turnover Ratio and Economic Value Added there is no difference in the company's financial performance and non-recipients receiving ISRA. Key words : Sustainability Reporting, Corporate Social Responsibility, Financial Performanc