Pengaruh ISO 9002 Terhadap Profitabilitas PT. Bhanda Graha Reksa Cabang Utama Medan

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Hendrino: Pengaruh ISOO 9002 terhadap profitabilitas PT. Bhanda Graha Reksa... 2004
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Hendrino: Pengaruh ISOO 9002 terhadap profitabilitas PT. Bhanda Graha Reksa... 2004
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ABSTRACT

HENDRINO
PENGARUH ISO 9002 TERHADAP PROFITABILITAS PT. BHANDA
GHARA REKSA CABANG UTAMA MEDAN

ISO 9000 is defined as a standard of quality management system, which
manages process in the attainment of quality. In this case, ISO arranges links

between subcontractor, company and customer, and also provides general
directions/procedures in order to fulfill the conditions of quality. Thereby, ISO
9000 converse not the quality of a product but in the attainment process of a
certain quality level.
The difference between ISO 9000, ISO 9001, ISO 9002, ISO 9003 and ISO 9004 is
asfollows:

ISO 9000

Quality

Management

and

Quality

Assurance

Standards:


GUidelinesfor Selection and Use
ISO 9001

Quality

System-Model

for

Quality

Assurance

in

Design/Development, Production, Installationand Servicing
ISO 9002

Quality System-Model for Quality Assurance in Production and

Installation

ISO 9003

Quality System-Model for Quality Assurance in Final Inspection
and Test

ISO 9004

Quality Management and Quality System Elements: Guidelines

From the result ofresearch using the program of.'IPS.'I (Statistical Product
Service Solution) version 11,5; it is known that:
I. Probability> 0,05 meaning Ho accepted. This matter indicates that Return
on Assets (ROA), Return on Equity (ROE), comparison between operating
profit and earnings, comparison between operating expenses and
earnings, comparison between operating profit and Total Assets,
comparison between operating cost and Total Assets, and comparison

ix


Hendrino: Pengaruh ISOO 9002 terhadap profitabilitas PT. Bhanda Graha Reksa... 2004
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between operating expenses and Total Assets before and after getting ISO
9002 are relatively the same. Hence, it is known that ISO 9002 is
ineffective in increasing profitability or hardly has any effect upon
company's profitability.
2. Probability < 0,05 meaning HD refused. This matter indicates that the
comparison between operating cost and earnings before and after profit
increment is non-identical. Hence, it is known that ISO 9002 is effective in
increasingprofitability or has an effect upon company's profitability.
It can be concluded that ISO 9002 barely has an effect to the profitability ofPT.
Bhanda Ghara Reksa Medan Main Branch. Nevertheless, its implementation has
an effect towards the company's efficiency and effectiveness.

Keyword:
I. ISO 9002
2. Profitability
3. Quality


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