PENGARUH BIAYA KUALITAS TERHADAP PENJUALAN PADA PT. GUARDIAN PHARMATAMA

Authors

  • Rilla Gantino Faculty of Universitas INDONUSA Esa Unggul
  • Erwin Erwin Alumni of Universitas INDONUSA Esa Unggul

DOI:

https://doi.org/10.21512/jafa.v2i2.159

Keywords:

quality cost, sales.

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.

Dimensions

Plum Analytics

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Published

2010-06-30
Abstract 1076  .
PDF downloaded 2669  .