Yan Noviar Nasution, Herdiyana Herdiyana

Judul	:	ANALISIS KINERJA KEUANGAN PERUSAHAAN YANG TERMASUK DALAM KELOMPOK INDEKS LQ 45 DAN JII DENGAN MENGGUNAKAN ROE DAN ROA PADA BURSA EFEK INDONESIA TAHUN 2010
Abstrak	:	Abstract   This Research is entitled The Analysis of the Financial Performance Companies which Included in groupan index to LQ 45 And JII by using ROE and ROAat IndonesiaStock Exchange in the Year of 2010. As for target of this research to know the difference between the mean of Return Equity on ( ROE) and Return On Assets ( ROA)of the public companies is merged into go to group of LQ 45 which have large asset and LQ 45 which have small asset, of the public companies is merged into go to group of JII whichhave large asset and JII which have small asset, and of the public companies is merged into go to group of LQ 45 which have large asset and JII whichhave large asset and also of the public companies is merged into go to group of LQ 45 which have small asset and JII whichhave small asset and of the public companies is merged into go to group of LQ 45 which have large asset and JII whichhave smallasset and also of the public companies is merged into go to group of LQ 45 which have small asset and JII whichhave large asset . The research method used is case study of the public companies which is merged into go to group of LQ 45 and JII ( Jakarta Islamic Index ) which are listed in Indonesia Stock Exchange. Analysis of the different test using the criteria of asset ownership, meaning the companies split in two groups of assets, the company went public that beraset beraset small and large. Where restrictions on the size of a company, obtained from the calculation of the average assets held by the sample firms went public in each group of assets While companies taken as sample is companies which enlist in two period of the announcement of Indonesia Stock Exchange or one fullyear of (2010) and data used in this research is data of secondary in Web IDX. Based on the hypothesis test results concluded that there are significant differences between the ROA average of the public companies is merged into go to group of LQ 45 which have large asset withthe average ROA of the public companies is merged into go to group of JII whichhave large asset or which have small asset. As well as that there are significant difference between the average the ROA of the public companies is merged into go to group of JII whichhave large asset with the average the ROA of the public companies is merged into go to group of JII whichhave small asset. While for the group of LQ45 indexthere is no significant difference between the ROA average of the public companies is merged into go to group of LQ 45 which have large asset with the ROA average of the public companies is merged into go to group of LQ 45 which have small asset. Meanwhile, for the ROE average in general there is no significant difference between of the public companies is merged into go to group of LQ 45orthe group ofJII, except between the ROE average of the public companies is merged into go to group of LQ 45 which have large asset withthe average ROE of the public companies is merged into go to group of JII whichhave large asset.
Tahun	:	2011	Media Publikasi	:	Jurnal Nasional Blm Akreditasi
Kategori	:	Jurnal	No/Vol/Tahun	:	2 / 3 / 2011
ISSN/ISBN	:	2502-1400
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
Bibliography	:	Buku   Bodie Zvi, A Kane dan AJ Marcus, 2006, Investasi, Buku 1 dan 2, Edisi 6, diterjemahkan oleh Zuliani Dalimunthe, Salemba Empat, Jakarta. Darmadji, Tj. dan Fakhruddin H.M., 2006, Pasar Modal di Indonesia, Edisi 2, Salemba Empat, Jakarta. Devie, 2003, Strategi Keuangan Matriks: Alat Bantu Keputusan Investasi Dan Pembiayaan, Jurnal Akuntansi dan Keuangan May 2003 / Vol 5 / No 1 Edward J Blochur, Kung H Chen & Thomas W Lin, 2005, Cost Management a Strategic Emphasis, diterjemahkan oleh Susty Ambarriani, Salemba Empat, Jakarta. Hanafi,M.M., 2004, Manajemen Keuangan,Cetakan Pertama, BPFE Yogyakarta Horne James C Van, 1998, Financial Management and Policy, 11thEdition, Prentice Hall, New Jersey. Ikatan Akuntan Indonesia, 2004, Standar Akuntansi Keuangan, Salemba Empat, Jakarta. Keown, A.J., J.D. Martin, J.W. Petty, D.F. Scott JR, 2002, Financial Management Principle and Applications, Ninth Edition, Prentice Hall, New Jersey. Noer A., 2004, Statistik Deskriptif dan Probabilita, Cetakan Pertama, BPFE Yogyakarta. Rudianto, 2006, Akuntansi Manajemen, Grasindo, Jakarta. Sugiyono, 2003, Metode Penelitian Bisnis, Cetakan ke 5, CV Alfabeta, Bandung. Weston J Fred and Eugene F Brigham, 1996, Essentials of Managerial Finance,9 th Edition, Hinsdale The Dryden. Wild John J, K.R. Subramanyam, RF Halsey, 2005, Analisis Laporan Keuangan,Buku 1, Edisi 8, diterjemahkan oleh Bachtiar YS dan SN Harahap, Salemba Empat, Jakarta.   Penelitian Sebelumnya   Rizfia Khara, 2000, Penilaian Kinerja Keuangan Perusahaan Publik dengan menggunakan perbandingan ROE, EVA dan CVA, Thesis Program Magister Manajemen, Universitas Padjadjaran, Bandung. Sucipto, 2003, Analisi Kinerja Keuangan Perusahaan Go Public yang Listing di Bursa Efek Jakarta Dengan Menggunakan ROA, ROE dan EVA Tahun 2003, Thesis Program Magister Manajemen, Universitas Jenderal Soedirman, Purwokerto.   Homepage http,www.idx.co.id., Bursa Efek Indonesiaa. http, www.bi.go.id., Bank Indonesia. http, ortax.org., Observation & Research of Taxation
URL	:	https://journal.unpak.ac.id/index.php/jimfe/article/view/978