COMPARATIVE PERFORMANCE ANALYSIS OF MANUFACTURING COMPANY USING ACCOUNTING-BASED MEASUREMENTS AND MARKET-BASED MEASUREMENTS BETWEEN ISO 9001CERTIFIED AND NOT CERTIFIED COMPANIES

  • Fardhilla Muhajjir Politeknik Negeri Batam
  • Hendra Gunawan Politeknik Negeri Batam
Keywords: ISO 9001, organizational performance, accounting-based measurementss, market-based measurementss

Abstract

The purpose of this research is to analyzed the ratio of company performance measured by accounting-based measurementss with ROA and ROE and company performance measured by market-based measurements with MBV and MVA between ISO 9001 certified and non-certified companies in manufacturing sector listed on the Indonesia Stock Exchange during 2014-2016. Data analysis techniques used are different test with Mann-Whitney. The result of the research shows that there are significant differences to the performance of the organization by accounting-based measurements between ISO 9001 certified and non-certified companies. By market-based measurements, there are significant performance differences in the MBV variables but there is no performance difference in the MVA variables between ISO 9001 certified and non certified companies.

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Published
2018-09-30
How to Cite
Muhajjir, F., & Gunawan, H. (2018). COMPARATIVE PERFORMANCE ANALYSIS OF MANUFACTURING COMPANY USING ACCOUNTING-BASED MEASUREMENTS AND MARKET-BASED MEASUREMENTS BETWEEN ISO 9001CERTIFIED AND NOT CERTIFIED COMPANIES. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2(2), 179-193. https://doi.org/10.30871/jama.v2i2.873

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