Analisis Kinerja Keuangan Sebelum dan Sesudah Memperoleh Sertifikat ISO 9001:2008 pada PT. Perkebunan Nusantara IV Medan

Abstract

The main objective of this research is to know and analyze whether there are differences in financial performance if evaluated based on return on investment, current ratio, gross profit margin, and sales growth before and after obtaining ISO 9001: 2008 certificate at PT Perkebunan Nusantara IV Medan. The research population is Financial Statement of PT Perkebunan Nusantara IV Medan. The sample of research is obtained through purposive sampling method that is income statement and balance sheet of PT Perkebunan Nusantara IV Medan. The study period is five years before certification until 2016. This study found that there is no difference in financial performance if evaluated based on Return On Investment, Current Ratio, Gross Profit Margin, and Sales Growth before and after obtaining ISO 9001: 2008 certificate at PT Perkebunan Nusantara IV Medan.