ANALISIS HUBUNGAN TINGKAT PENERAPAN ISO 26000 DAN KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS LQ 45)
Main Author: | FAHMI, MUHAMMAD |
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Format: | Thesis NonPeerReviewed |
Terbitan: |
, 2011
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Subjects: | |
Online Access: |
http://eprints.umm.ac.id/14556/ |
Daftar Isi:
- The Purpose of this study was to determine whether there is a correlation between the level of implementation of ISO 26000 and market-based financial performance. Hypothesis in this research is the correlation between the level of implementation of ISO 26000and the company's financial performance as measured by Tobin's Q formula that compares the market value and the carrying value of assets. This research is empirical research. This sample is a company that is included in aconsistent LQ 45 index in period one and two in 2009. there were 36 companies included in the criteria. before testing the correlation, researchers tested the normality of the data to determine the distribution of data and describe data using descriptive statistics to know the description of the data in general. financial performance data that has been prepared indicate the distribution is not normal. Researchers transfer data using the LG10 to normalize the data and using parametric test with the Kendall tau b and spreman's (2 tailed). correlation test conducted showed that there was no positive correlation between 2 variables.