Perbedaan Tqm Terhadap Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Iqaf
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Date
2015-06-12
Authors
Sihombing, Lilis Suryani
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This study analyzes the impact of quality award from IQAF (Indonesian Quality
Award Fondation) performance measured by ROA, ROE, DER,EVA. This study used
purposive sampling to get the sample. It used 19 obervations listed on Stock
Exchange of Indonesia (IDX), and IQAF website. This research use Non-Parametric
Test (Mann-Whitney U test) to analyzes the data. The result showed there is not
different between ROA, ROE, DER, but it found the different in EVA for three years
before certification and after certification from IQAF that used seven criterias of
Malcolm Baldrige, and there is not different between ROA, ROE, DER and EVA for
certified and non-certified companies from IQAF. This study has the limitation
data and it was only used three years for research. Further research advice to add
the data and use the longer period.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Financial Performance, Company Performance, Quality Management