INDRIANI, AYU (2020) ANALISIS BIAYA KUALITAS TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA PT INDOVICKERS FURNITAMA). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Biaya Kualitas yang didalamnya terdapat Biaya Pencegahan, Biaya Penilaian, Biaya Kegagalan Internal dan Biaya Kegagalan External terhadap Profitabilitas. Variabel independen yang digunakan adalah Biaya Kualitas. Variabel dependen yang digunakan adalah Profitabilitas. Populasi dari penelitian ini adalah laporan keuangan pada PT. Indovickers Furnitama. Sampel yang dikumpulkan menggunakan metode studi kasus yang dilakukan secara intensif, mendalam, mendetail dan komprehensif. Hasil penelitian menunjukkan bahwa Biaya Pencegahan memiliki pengaruh paling tinggi dibandingkan dengan jenis Biaya Kualitas yang lain sebesar 55,93% selanjutnya Biaya Penilaian sebesar 37,39%, selanjutnya adalah biaya Kegagalan Internal sebesar 6,33% dan Biaya Kegagalan External sebesar 0,35%. Sedangkan secara keseluruhan biaya kualitas memiliki pengaruh paling tinggi pada tahun 2016 yaitu sebesar 18%. Diikuti oleh tahun 2017 sebesar 11% dan selanjutnya pada tahun 2018 sebesar 8%. Kata kunci : Biaya Pencegahan, Biaya Penilaian, Biaya Kegagalan Internal dan Eksternal dan Profitabilitas ABSTRACT This research is needed to obtain empirical evidence about the Quality Costs that are included, including Prevention Costs, Valuation Costs, Internal Failure Costs and External Failure Costs to Profitability. The independent variable used is Quality Cost. The dependent variable used is profitability. The population of this study is the financial statements at PT. Indovickers Furnitama. Samples were collected using the case study method which was carried out intensively, in depth, in detail and integrated. The results showed that the Prevention Costs were higher compared to other types of Quality Costs by 55.93% then the Valuation Costs by 37.39%, then the Internal Failure costs by 6.33% and External Failure Costs by 0.35%. While overall quality cost have a highest in 2016 with influence percentage 18%. Followed by 2017 with influence percentage 11%, then in 2018 by 8%. Keywords : Prevention Costs, Valuation Costs, Internal and External Failure Costs and Profitability
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 005 |
| NIM/NIDN Creators: | 43214310056 |
| Uncontrolled Keywords: | Kata kunci : Biaya Pencegahan, Biaya Penilaian, Biaya Kegagalan Internal dan Eksternal dan Profitabilitas |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 01 Aug 2022 03:31 |
| Last Modified: | 01 Aug 2022 03:31 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/66508 |
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