Philanthropy, Wiliandy (2019) Pengaruh biaya kualitas terhadap tingkat penjualan dengan jumlah barang rusak sebagai variabel intervening pada perusahaan manufaktur pt. KS. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
PT. KS adalah salah satu perusahaan manufaktur di Kota Surabaya. Pada PT. KS ini terdapat beberapa permasalahan mengenai biaya kualitas yang diterapkan dalam proses produksinya. Biaya kualitas pada PT. KS sudah diterapkan dalam waktu yang cukup lama, hal ini membuat angka barang rusak pada PT. KS tergolong rendah. Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Biaya Kualitas terhadap Tingkat Penjualan dengan Jumlah Barang Rusak sebagai Variabel Intervening. Jenis penelitian ini adalah penelitian kuantitatif dimana pengumpulan data diperoleh dari data primer PT. KS. Analisis data dilakukan dengan menggunakan model persamaan structural (Structural Equation Modelling) pada software PLS (Partial Least Square). Populasi dalam penelitian ini adalah data laporan biaya kualitas, data jumlah barang rusak, dan data tingkat penjualan pada PT. KS selama tujuh tahun terakhir (2012–2018). Hasil dari penelitian ini menunjukkan bahwa Biaya Penilaian berpengaruh terhadap Tingkat Penjualan melalui Jumlah Barang Rusak sebagai variabel intervening dan Biaya Pencegahan tidak berpengaruh terhadap Tingkat Penjualan melalui Jumlah Barang Rusak sebagai Variabel Intervening / PT. KS is a manufacturing company in the City of Surabaya. PT. KS has several problems regarding quality costs that are applied in the production process. Quality costs at PT. KS has been applied for a long time, this makes the number of goods damaged at PT. KS is relatively low. The purpose of this study was to determine the Effect of Quality Costs on Sales Level with the Amount of Damaged Goods as Intervening Variables. This type of research is quantitative research in which data collection is obtained from primary data of PT. KS. Data analysis was performed using Structural Equation Modeling (SEM) in PLS (Partial Least Square) software. The population in this study is the quality cost report data, data on the number of damaged goods, and sales level data at PT. KS for the past seven years (2012-2018). The results of this study indicate that the Valuation Cost affects the Sales Level through the Amount of Damaged Goods as an intervening variable and Prevention Costs do not affect the Sales Level through the Amount of Damaged Goods as an Intervening Variable
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | biaya kualitas; biaya pencegahan; biaya penilaian; jumlah barang rusak; tingkat penjualan; quality costs; prevention costs; valuation costs; amount of damaged goods; level of sales | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 23 May 2022 04:35 | ||||||||||||
Last Modified: | 23 May 2022 04:35 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47464 |
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