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Fardhilla Muhajjir
Politeknik Negeri Batam
Economics, Econometrics & Finance

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COMPARATIVE PERFORMANCE ANALYSIS OF MANUFACTURING COMPANY USING ACCOUNTING-BASED MEASUREMENTS AND MARKET-BASED MEASUREMENTS BETWEEN ISO 9001CERTIFIED AND NOT CERTIFIED COMPANIES Fardhilla Muhajjir; Hendra Gunawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.132 KB) | DOI: 10.30871/jama.v2i2.873

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.
Co-Authors Hendra Gunawan