Jurnal Ekonomi, Bisnis dan Entrepreneurship (Oct 2012)
Pengaruh Biaya Kualitas Terhadap Laba Bersih Perusahaan (Studi Kasus Pada PT. Pindad (Persero)
Abstract
This study aimed to get a picture of the quality costs incurred by the company, Net Income has been achieved and how much influence the cost of the quality of the Net Income that has been achieved by PT. PINDAD (Persero). In this study, there are two variables: the cost of quality (X) and the Corporate Net Income (Y). Quality costs consist of costs of prevention and appraisal costs. In this study the authors used an explanatory research methods, the research to explain the causal relationship between variables through hypothesis testing, so in this study collected data taken from company documents in the form of quantitative data. The design was correlational research design that aims to discover whether there is any relationship between variables and, if so, how close relationship as well as the means or not the relationship. The population in this study is the cost of quality and earnings quality issued by PT. PINDAD (Persero) in the Division of Wrought and Cast for a wide range of commercial and non-commercial products. The sampling technique used is the technique of Non-Probability Sampling through purposive sampling form, thus obtained 38 samples which are orders product orders Impeller Material 125 JB 2002 to 2009. The technique of collecting data through field studies (interviews, observations), and the research literature . Based on the data that has been obtained, the next writer process these data using Pearson Product Moment (PPM) and the coefficient determinant (KP). Of processing the data obtained correlation coefficient of quality costs to net income of the value of r = 0.883. Interpretation of the value of the correlation coefficient in the high category / very strong and positive, meaning that the cost of quality with net income are high relationship / very strong and the direction of the relationship is positive. If the cost of quality, the greater the greater the net profit achieved and vice versa if the smaller the cost of quality then the smaller the net profit achieved. While the magnitude of the effect on net income of quality costs or the coefficient determinant is equal to 78.0% and the remaining 22.0% is influenced by other factors.
