Abstract
This is an empirical research to determine the influence of the independent variable quality cost to the dependent variable sales. A T-test on prevention cost, valuation cost, internal failure cost, and external failure cost showed significant influence on sales. An F-test on prevention cost, valuation cost, internal failure cost and external failure cost also showed significant influence on sales. Regression analysis was done using the multiple linear regression equation Y = -240710057,3 + 496,753 X1 + 411,237 X2 + 38,384 X3 + 21,283 X4. Regression analysis showed positive that prevention cost, valuation cost, internal failure cost, and external failure cost had a positive influence on sales, which indicates that increasing costs of quality leads to increase in sales. A coefficient determination test (Kd) showed that 95% of quality cost contributes to sales; the remaining 5% is influenced by factors other than cost of quality.
Highlights
Erwin2 Universitas INDONUSA Esa Unggul, Jakarta. This is an empirical research to determine the influence of the independent variable quality cost to the dependent variable sales
Regression analysis showed positive that prevention cost, valuation cost, internal failure cost, and external failure cost had a positive influence on sales, which indicates that increasing costs of quality leads to increase in sales
A coefficient determination test (Kd) showed that 95% of quality cost contributes to sales; the remaining 5% is influenced by factors other than cost of quality
Summary
This is an empirical research to determine the influence of the independent variable quality cost to the dependent variable sales. Jadi berdasarkan pembahasan dari definisi diatas dapat disimpulkan bahwa biaya kualitas adalah biaya-biaya yang dikeluarkan oleh perusahaan dalam rangka meningkatkan kualitas produk atau mencapai standar yang telah ditetapkan, yang terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan internal, dan biaya kegagalan eksternal.
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