ANALISIS PENERAPAN BIAYA KUALITAS
DAN PENGARUHNYA TERHADAP KUALITAS PRODUK
PADA PT. ALU AKSARA PRATAMA DI MOJOKERTO
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Vita Ayu , Risti
Subject
HF5601 Accounting
Datestamp
2011-03-02 10:53:14
Abstract :
With the growing industries of flour in Indonesia, PT. Alu Aksara Pratama Mojokerto gaining competitors who fought to gain market share. If the company wants to continue to exist and maintain its market share, the company must plan and control the cost of quality. With the implementation of quality costs at the company will provide a meeting point of the maximum towards the improvement of product quality for the company is to provide an appropriate proxy in the four groups of quality costs in order to determine the application of quality cost and its influence in efforts to improve the quality of the PT. Alu Aksara Pratama Mojokerto. data used are secondary data is data obtained from the cost of quality reports and sales reports for four years from Primary Literacy PT.Alu Aksara Pratama Mojokerto. Independent variables used are prevention costs, appraisal costs, internal failure costs and external failure costs, while the dependent variable is the quality of products by using purposive sampling technique. The analysis used was multiple linear regression analysis. The result of multiple linear regression analysis concludes that the cost of prevention is partially no significant effect on product quality, cost assessment partially no significant effect on product quality, internal failure costs partially significant effect on product quality and cost of external failure partially no significant effect on qualityproduct, so that the research hypothesis which stated that prevention costs, appraisal costs, internal failure costs and external failure costs have a significant influence on the level of product quality, not verified because only the variable costs of internal failure which is partially significant effect on product quality.
With the growing industries of flour in Indonesia, PT. Alu Aksara Pratama Mojokerto gaining competitors who fought to gain market share. If the company wants to continue to exist and maintain its market share, the company must plan and control the cost of quality. With the implementation of quality costs at the company will provide a meeting point of the maximum towards the improvement of product quality for the company is to provide an appropriate proxy in the four groups of quality costs in order to determine the application of quality cost and its influence in efforts to improve the quality of the PT. Alu Aksara Pratama Mojokerto. data used are secondary data is data obtained from the cost of quality reports and sales reports for four years from Primary Literacy PT.Alu Aksara Pratama Mojokerto. Independent variables used are prevention costs, appraisal costs, internal failure costs and external failure costs, while the dependent variable is the quality of products by using purposive sampling technique. The analysis used was multiple linear regression analysis. The result of multiple linear regression analysis concludes that the cost of prevention is partially no significant effect on product quality, cost assessment partially no significant effect on product quality, internal failure costs partially significant effect on product quality and cost of external failure partially no significant effect on qualityproduct, so that the research hypothesis which stated that prevention costs, appraisal costs, internal failure costs and external failure costs have a significant influence on the level of product quality, not verified because only the variable costs of internal failure which is partially significant effect on product quality.
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