Abstract :
This study aims to examine the effect of the cost of the quality of the level of profitability. The population in this study was tutoring institutions or courses in the city of Palembang. Samples were determined by using purposive sampling. The samples obtained in this study were a total of 35 tutoring institutions or courses. Hypothesis testing is using simple regression analysis with SPSS version 17. The test result indicates that the first hypothesis (Ha) that states the cost of the quality affecting the level of profitability in educational tutoring institutions or courses,accepted.