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
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.

Published
2018-09-30