Pengaruh Biaya Kualitas Terhadap Produk Rusak pada PT. Indofood CBP Sukses Makmur Tbk Pekanbaru
| Main Author: | marpaung, Natalia br |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Mahasiswa Prodi Akuntansi Fakultas Ekonomi
, 2016
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| Subjects: | |
| Online Access: |
http://e-journal.upp.ac.id/index.php/akfekon/article/view/744 http://e-journal.upp.ac.id/index.php/akfekon/article/view/744/594 |
Daftar Isi:
- This study aims to determine the influence of quality costs (prevention costs and appraisal fees)against defective products at PT. Indofood CBP Sukses Makmur Tbk.Methods of data analysis used in this research is descriptive analysis and quantitative analysis.Descriptive analysis is used to describe the variables in this study whereas quantitative analysisperformed by multiple linear regression analysis and hypothesis testing.Based on the results of the study showed that simultaneous significant difference between thecost of prevention and cost assessment of the defective product at PT. Indofood CBP Sukses MakmurTbk Pekanbaru with a contribution of 10.8% with a significant test of F = - 0.24> Ftabel = -215.7.Partially there are significant positive and significant correlation between the cost of preventionof faulty products, with a significant test value test t-count = 1.375 ˃ t-table = 1.29 with an error rateof 5%.Partially no effect positive and significant correlation between the cost of an assessment of thedefective product, with significant values of t-count = -0.573 ˂ t-table = 1.29 5% error rate.Keywords: Cost of Quality, Product Damaged