ANALISIS PENGARUH SERTIFIKASI ISO 9000 TERHADAP RASIO RETURN ON INVESTMENTS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstrak: This
study analyzes 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 criterias. 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.
Keywords: ISO 9000, Return on
Investments (ROI), profit margin, assets turnover
Penulis: CENDRAWATI dan
MELINDA HARYANTO
Kode Jurnal: jpakuntansidd110062
