Analisis Pengaruh Sertifikasi ISO 9000 Terhadap Rasio Return On Investments Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia  

Oleh:

Cendrawati ; Haryanto, Melinda

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Bisnis dan Akuntansi vol. 13 no. 3 (Dec. 2011), page 211-228.
Topik: ISO 9000; Return On Investment (ROI); Profit Margin; Assets Turnover

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ59 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study analysis the impact of ISO 9000 certification on operating performance measured by Return On Investments (ROI) ratio. Specifically, this study researches whether there is a difference in ROI between certified companies and non-certified companies and whether there is a difference in ROI before and after the certification. Two components of ROI, Operating Profit Margin (OPM) and Operating Assets Turnover (OAT) serve to explain the difference in ROI. Data was taken from a sample of companies listed in Indonesia Stock Exchange. The sample companies were selected using purposive sampling based on some criteria. Data for each companies was obtained from internet and stock exchange information center. Statistical method used to analyze the data was hypothesis test for comparing means (t-test for normally distributed data and non-parametric test for not normally distributed data). The results show that there is no difference in ROI between certified companies and non-certified companies, while there is a difference in ROI before and after the certification where ROI tends to decrease after certification due to increased costs.

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