Analisi Pengaruh Biaya Kualitas Terhadap Produk Cacat (Studi Kasus Pada PT. XYZ Aspal Tahun 2018-2020)

Safitri, Monica Shahnaz and Anwar, Choirul and Muliasari, Indah (2021) Analisi Pengaruh Biaya Kualitas Terhadap Produk Cacat (Studi Kasus Pada PT. XYZ Aspal Tahun 2018-2020). Jurnal Akuntansi, Perpajakan dan Auditing, 2 (3). pp. 695-709. ISSN 2722-9823

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Official URL: https://journal.unj.ac.id/unj/index.php/japa/

Abstract

This study aims to determine and analyze the effect of the quality costs on defective product at PT. XYZ Aspal. This type of research is a case study, supported by financial statement and interview with middle level management of PT. XYZ Aspal as a means of data collection. The study sample was taken using sampling techniques based on the most production of products as a population. The research method used is a mix methods with explanatory sequential design models. Quantitative methods are analyzed using Multiple Regression Analysis and the hypothesis were tested using SPSS 25. Qualitative methods are obtained from interviews and document studies. The results of this study showed that: (1) Prevention cost has a negative effect on the defective of product, (2) Appraisal cost has a negative effect on the defective of product, and (3) Internal failure cost has no effect on the defective of product.

Item Type: Article
Subjects: Ilmu Sosial > Industri, Buruh, Produksi
Ilmu Sosial > Perdagangan, e-commerce
Depositing User: LPPM UNJ
Date Deposited: 21 Mar 2025 05:26
Last Modified: 21 Mar 2025 05:29
URI: http://repository.unj.ac.id/id/eprint/55767

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