SURYATI, ADELINA (2013) DAMPAK PENERAPAN ISO 90001 : 2008 DAN GOOD CORPORATE TERHADAP KINERJA PERUSAHAAN : IMPLEMENTASI STRATEGI BISNIS. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini dilakukan untuk mengetahui perbedaan kinerja perusahaan (ROA, NPM) pada perusahaan yang telah menerapkan ISO 9001:2008 dengan perusahaan yang belum menerapkan ISO 9001:2008. Penelitin ini juga bertujuan memberikan bukti sejauhmana pengaruh ISO 9001:2008 terhadap kinerja perusahaan yang menggunakan strategi bisnis differentiation dan cost leadership. Selain itu, penelitian ini juga dilakukan untuk mengetahui sejauhmana pengaruh good corporate governance (GCG) terhadap kinerja perusahaan. Tehnik pengambilan sampel yang digunakan adalah purposive sampling. Sampel akhir yang digunakan sebanyak 52 perusahaan manufacturing yang ada di Bursa Efek Indonesia (BEI). Periode penelitian ini adalah tahun 2007 sampai dengan tahun 2010. Tehnik analisis data yang digunakan adalah regresi linier berganda, analisis cluster hierarchical serta uji beda mann whitney u test digunakan untuk membandingkan kinerja perusahaan yang telah menerapkan ISO 9001 : 2008 dengan yang belum menerapkan ISO 9001 : 2008. Hasil analisis menunjukkan bahwa terdapat perbedaan kinerja perusahaan yang sudah menerapkan ISO 9001:2008 dengan perusahaan yang belum menerapkan ISO. Pengaruh ISO 9001:2008 terhadap kinerja perusahaan pada perusahaan yang menggunakan strategi bisnis cost leadership terbukti kinerjanya lebih baik dibanding perusahaan yang menggunakan strategi differentiation. GCG berpengaruh positif terhadap kinerja perusahaan yang menggunakan strategi bisnis cost leadership. Sedangkan pada perusahaan yang menggunakan strategi differentiation, GCG tidak terbukti berpengaruh terhadap kinerja perusahaan. Kata Kunci: ISO 9001:2008, Good Corpoarate Governance, kinerja perusahaan, strategi cost leadership, strategi differentiation.. This study was conducted to determine differences in firm performance (ROA, NPM) on companies that have implemented ISO 9001:2008 with companies that have not implemented the ISO 9001:2008. This experiment also aims to provide evidence of the extent of the influence on the performance of ISO 9001:2008 company that uses business strategy differentiation and cost leadership. In addition, this study also conducted to determine the extent of the influence of good corporate governance (GCG) on firm performance. The sampling technique used was purposive sampling. Final sample used as many as 52 existing manufacturing companies in Indonesia Stock Exchange (IDX). The study period is from 2007 until 2010. Data analysis technique used is multiple linear regression, and hierarchical cluster analysis of different test mann whitney u test was used to compare the performance of companies that have implemented ISO 9001: 2008 with that have not implemented the ISO 9001: 2008. The analysis showed that there were differences in the performance of companies that have implemented ISO 9001:2008 with companies that have not implemented the ISO. ISO 9001:2008 influence on the performance of companies in which the company uses cost leadership business strategy proven to perform better than companies that use differentiation strategies. GCG has a positive effect on the performance of companies that use cost leadership business strategy. While the company is using a differentiation strategy, GCG no proven effect on firm performance.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-555-14-025 |
| NIM/NIDN Creators: | 55511110050 |
| Uncontrolled Keywords: | ISO 9001:2008, Good Corpoarate Governance, kinerja perusahaan, strategi cost leadership, strategi differentiation.. aku, akuntansi keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 28 Mar 2022 04:32 |
| Last Modified: | 07 Jul 2022 03:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/58911 |
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