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ANALISIS KINERJA KEUANGAN PERUSAHAAN PUBLIK SEBELUM DAN SESUDAH SERTIFIKASI ISO 14001 TENTANG LINGKUNGAN (Studi pada perusahaan yang terdaftar dalam database nasional sertifikasi ISO 14001)

Source: OAI

ABSTRACT This research represent of descriptive study by using survey method, with the title “Analyze Public Company’s Finance Performance before and after ISO 14001 certification’s about the environment.” The purpose of this research is know the company’s finance performance before and after ISO 14001 certification and to know whether there are difference between company's finance performance before and after ISO 14001 certification’s. In this research, the writer took the hypothesis, that is: There are different of the company’s finance performance between before and after ISO 1400 certification’s based on liquidity ratio, activity ratio, solvency ratio, profitability ratio and all ratio. The analyze equipment which used to know whether there are different of the company’s finance performance between before and after ISO 14001 at the public company of the manufacture sector that was done by using SPSS for windows version 12.0. First step in this analyze is doing test of data distribution with one sample Kolmogorof Smimov test method. From the analyze which done by using one sample Kolmogorof Smimov, based on liquidity ratio, activity ratio, solvency ratio, profitability ratio and all ratio of all have asymp sig value bigger than 0,05 or asymp sig (2-tailed) > 0,05. So it can be concluded that the data have distribution normally. Because the limited of the sample amount, although the data have distribution normally, so the analyze that used is Non parametric test by using Wilcoxon method. The result of the analyze that done by using Wilcoxon method, based on liquidity ratio Asym. Sig (2-tailed) 0,345 value, activity ratio Asym. Sig (2-tailed) 0,249 value, solvency ratio Asym. Sig (2-tailed) 0,249 value, profitability ratio Asym. Sig (2-tailed) 0,917 value and all ratio Asym. Sig (2-tailed) 0,068 value have meaning that the company’s finance performance between before and after ISO 14001 certification based on liquidity ratio, activity ratio, solvency ratio, profitability ratio and all ratio do not have significant difference, with probability value >α (>0,05) so Ha can be refused. Based on the conclusion, so the writer can apply the investor to invest his capital to the company which paying attention to the environment, especially to the six of manufacture company which have ISO14001 certification’s and registered in the effect exchange of Indonesia. Because the companies do not compete for getting the profit only, but also in increase the environment observation quality.

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