ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA SUKSESI KEPEMIMPINAN CFO DIREKRUT DARI INTERNAL ATAU EKSTERNAL. (Studi Empiris pada Perusahaan yang Listing di Bursa Efek Indonesia)

Abstract

This study was conducted to prove whether there are differences between the financial performance of companies that recruit their CFO of the company's internal or external. The population is all companies included in the category of family companies that go public in PT. Indonesia stock exchange. Ananlisis used is financial ratio analysis, Wilcoxon test and test Independent sample t-test. The results obtained are: there are differences between the financial performance of companies that recruit their CFO of internal or external. Of the three financial variables used in this study have significant differences based on the Wilcoxon test and independent sample T-test is the return on assets. From this study it can be concluded that companies that recruit a CFO of an external or a professional make any difference to the performance of family firms.