Analisis Komparasi Nilai Perusahaan yang Bersertifikasi Iso dan Non Iso 14001 pada Perusahaan Manufaktur Tercatat di Bursa Efek Indonesia

Abstract

This study aimed to compare the company's financial ratios which are ISO 14001 certified company and non ISO 14001 certified company. The sample in this study amounted to 42 manufacturing companies listed in Indonesia Stock Exchange in 2015. This study calculates financial ratios with EVA and MVA. Different test using Independent Samples t test. The results of this study indicate that the ISO certification does not give effect to increase in financial statements, there is no difference between the financial ratios of companies ISO 14001 certified and non ISO 14001 certification.