Pengaruh Biaya Kualitas Terhadap Tingkat Profitabilitas Perusahaan (Studi Kasus pada The Majesty Hotel and Apartment, Bandung)

Tandiontong, Mathius and Sitanggang, Fentri and Carolina, Verani (2010) Pengaruh Biaya Kualitas Terhadap Tingkat Profitabilitas Perusahaan (Studi Kasus pada The Majesty Hotel and Apartment, Bandung). Jurnal Ilmiah Akuntansi, 1 (2).

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Abstract

Cost of quality refers to the costs incurred to prevent or costs incurred as a result of efforts to improve the company's products or services. The more the low cost of getting good quality shows that quality improvement program run by the company. And of course the better the quality of the output, the course will increase the level of profitability. The purpose of this research is to know how to influence the cost of quality to the level of profitability. This study aimed to determine the effect of quality cost on the profitability of the company. The method used is descriptive method with approach of case studies. Descriptive method is a method of research conducted by collecting, presenting, and analyzing data based on the fact that there is a company or a method that aims to describe the nature of something that was in progress at the time the research was done and examine the causes of a particular symptom (Husein Umar, 2001:55). Research conducted at The Majesty Hotel & Apartment is located on Jl. Surya Sumantri No.91 Bandung. Data obtained from kuersioner by using 30 respondents from each department. Data were analyzed using simple regression analysis that first must meet the test of validity and reliability. Validity testing conducted to determine whether the data measuring instrument is valid. Meanwhile, tests conducted to determine whether the reliability of measuring instruments used in relatively consistent and will produce the same data when used twice or more. The conclusion drawn by the authors in this study based on a simple regression analysis is a significant difference between the cost of quality to the level of profitability.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 31 Jan 2012 02:37
Last Modified: 31 Jan 2012 02:37
URI: http://repository.maranatha.edu/id/eprint/33

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