Analisis Kinerja Keuangan Sebelum dan Sesudah Memperoleh Sertifikat ISO 9001:2008 Pada Perusahan Manufaktur yang Terdaftar di Bursa Efek Indonesia
| Main Authors: | Sari, Purnama, Wahyuni, Hesti |
|---|---|
| Format: | Article info Journal |
| Terbitan: |
Jurusan Akuntansi Politeknik Negeri Malang
, 2015
|
| Online Access: |
http://jmam.polinema.ac.id/index.php/jmam/article/view/21 |
Daftar Isi:
- Good quality is created through good quality management system. One of the quality management system standards which can be chosen to be adopted is by referring to the international quality management system is ISO 9001: 2008. The purpose of this research is to analyze the differences of the company’s financial performance before and after obtaining the certificate of ISO 9001:2008. The population in this research are manufacturing companies listed in Indonesia Stock Exchange. The samples were taken by using Purposive Sampling Method where there are 32 companies that meet the criteria for sample selection. The statistic methods used are Paired Sample T-test and Wilcoxon Signed-rank Test and the model has been tested in normality test. Software used for data analysis was SPSS Statistics 16.0 for Windows. The results show that there is no significant difference in sales growth and cost efficiency between before and after obtaining the certificate of ISO 9001:2008. While, profitability shows that there are significant differences between before and after obtaining the certificate of ISO 9001:2008. Based on the analysis, it is suggested that the company should optimize and consistently utilize ISO 9001:2008 in all process, including in managing production cost, increasing market share, and assets management so that companies can increased its financial performance continuously.