PENGARUH BIAYA KUALITAS TERHADAP LABA OPERASIONAL ( Studi Empiris Pada Perusahaan Manufaktur Di Wilayah Balaraja)

Putri, Osi Luthviani (2025) PENGARUH BIAYA KUALITAS TERHADAP LABA OPERASIONAL ( Studi Empiris Pada Perusahaan Manufaktur Di Wilayah Balaraja). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of quality costs on the company's operating profit. The population in this study is PMA Manufacturing Companies located in the Balaraja area. The sampling technique used purposive sampling. The sample used in this study was 36 respondents. This research is a quantitative study using primary data, namely in the form of a questionnaire given to respondents. The data analysis method for this study uses (Structural Equation Modeling) SEM through SmartPLS software. The results showed that prevention costs had no effect on operating profit. While assessment costs, internal failure costs, and external failure costs have an influence on the company's operating profit.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	MULYANAH, MULYANAH	198209152006042001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh biaya kualitas terhadap laba operasional perusahaan. Populasi pada penelitian ini yaitu Perusahaan Manufaktur PMA yang berada di wilayah Balaraja. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 36 responden. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yaitu berupa kuesioner yang diberikan kepada responden. Metode analisis data untuk penelitian ini menggunakan (Structural Equation Modelling) SEM melalui software SmartPLS. Hasil penelitian menunjukkan bahwa biaya pencegahan tidak berpengaruh terhadap laba operasional. Sedangkan biaya penilaian, biaya kegagalan internal, dan biaya kegagalan eksternal memiliki pengaruh terhadap laba operasional perusahaan.

Uncontrolled Keywords:

Quality Cost, Prevention Cost, Internal Failure Cost, External Failure Cost, Operating Profit. Biaya Kualitas, Biaya Pencegahan. Biaya Kegagalan Internal, Biaya Kegagalan Eksternal. Laba Operasi

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

osi luthviani putri

Date Deposited:

28 Aug 2025 03:51

Last Modified:

28 Aug 2025 03:51

URI:

http://eprints.untirta.ac.id/id/eprint/52919

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