ANALISIS PERBANDINGAN GROSS PROFIT MARGIN,OPERATING RATIO DAN SALES GROWTH SEBELUM DAN SESUDAH MENERAPKAN SERTIFIKAT ISO 9001:2008 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Panjaitan, F. Anastasia (2015) ANALISIS PERBANDINGAN GROSS PROFIT MARGIN,OPERATING RATIO DAN SALES GROWTH SEBELUM DAN SESUDAH MENERAPKAN SERTIFIKAT ISO 9001:2008 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini menganalisa perbedaan pada kinerja keuangan sebelum dan sesudah perusahaan memperoleh sertifikasi ISO 9001:2008. Kinerja keuangan yang dianalisa adalah gross profit margin, operating ratio dan sales growth. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2010. Sampel yang diambil dengan menggunakan metode purposive sampling berdasarkan beberapa kriteria dimana terdapat 38 perusahaan yang sesuai dengan kriteria pemilihan sampel. Penelitian ini menggunakan pendekatan kuantitatif, data diperoleh dari situs bursa efek Indonesia (www.idx.co.id) dan situs website masing-masing perusahaan.Teknis analisis data yang digunakan adalah pengujian hipotesis untuk membandingkan rata-rata dengan Wilcoxon signed-rank test untuk data yang tidak terdistribusi dengan normal. Hasil penelitian menunjukkan adanya perbedaan yang signifikan pada rasio gross profit marginantara sebelum dan sesudah sertifikasi, dimana diperoleh nilai Asymp.Sig .(0.03) < level of significant (0.05).Hasil pengujian data operating ratio diperoleh nilai Asymp.Sig .(0.845) >level of significant (0.05) dengan demikian menunjukkan tidak adanya perbedaan yang signifikan pada operating ratio sebelum dan sesudah sertifikasi. Hasil pengujian data sales growth diperoleh nilai Asymp.Sig .(0.000) < level of significant (0.05), dan menunjukkan adanya perbedaan yang signifikan pada sales growth sebelum dan sesudah menerapkan sertifikasi.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorTriadiarti, Yulita197407011999032001
Call Number: SK-2015 AKT 005
Keywords: ISO 9001:2008, Gross Profit Margin, Operating Ratio, Sales Growth
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance > HJ2005 Income and expenditure. Budget
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 21 Dec 2016 05:30
URI: http://digilib.unimed.ac.id/id/eprint/22267

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