| dc.contributor |
Fakultas Ekonomi |
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| dc.contributor |
|
|
| dc.creator |
Ramadhani, Cindy Dwiyanti |
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| dc.creator |
Fitriah, Epi |
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| dc.creator |
Rosdiana, Yuni |
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| dc.date |
2018-01-27 |
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| dc.date.accessioned |
2019-09-12T07:04:51Z |
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| dc.date.available |
2019-09-12T07:04:51Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9904 |
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| dc.identifier.uri |
http://hdl.handle.net/123456789/24610 |
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| dc.description |
Abstract. A product can be called as qualified when it meets or exceeds consumer expectations, but in reality there are still some companies that produce defective products and failed products. To produce a good product, it takes the cost that called as cost of quality. Quality cost is the cost incurred by the company related to the existence of low quality products. Companies which are implementing quality costs well, can generate good sales volume. The purpose of this study is to determine the level of quality costs, the level of sales volume, and the effect of quality costs on sales volume of manufacturing companies that listed in the Indonesia Stock Exchange period 2014-2016. This research is done by descriptive verificative research method with quantitative approach. Sources of data used are secondary data of annual financial reports of the company that end by December 31, 2014-2016. The data collection technique is by accessing the website of Indonesia Stock Exchange. The technique of determining the sample in this study is by using purposive sampling type. Hypothesis testing that have been used is simple linear regression analysis. The results showed that the cost of quality and sales volume in manufacturing companies listed on the Indonesia Stock Exchange period 2014-2016 continues to increase, and the cost of quality affects the sales volume on manufacturing companies that listed on the Indonesia Stock Exchange period 2014-2016.Keywords: Quality Cost, Sales Volume. Abstrak. Suatu produk dapat dikatakan berkualitas ketika memenuhi atau melampaui harapan konsumen, namun pada kenyataannya masih ada beberapa perusahaan yang menghasilkan produk cacat dan produk gagal. Untuk menghasilkan produk yang baik, dibutuhkan biaya-biaya yang disebut dengan biaya kualitas. Biaya kualitas adalah biaya yang dikeluarkan perusahaan terkait dengan adanya produk berkualitas buruk. Perusahaan yang menerapkan biaya kualitas dengan baik dapat menghasilkan volume penjualan yang baik. Tujuan penelitian ini adalah untuk mengetahui tingkat biaya kualitas, tingkat volume penjualan, dan pengaruh biaya kualitas terhadap volume penjualan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2016. Penelitian ini dilakukan dengan metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan yaitu data sekunder berupa laporan keuangan tahunan perusahaan yang berakhir pada 31 Desember 2014-2016. Adapun teknik pengumpulan data yang digunakan adalah dengan mengakses website Bursa Efek Indonesia. Teknik penentuan sampel pada penelitian ini yaitu dengan jenis purposive sampling. Pengujian hipotesis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa biaya kualitas dan volume penjualan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2016 terus meningkat, serta biaya kualitas berpengaruh terhadap volume penjualan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2016.Kata Kunci: Biaya Kualitas, Volume Penjualan. |
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| dc.description |
A product can be called as qualified when it meets or exceeds consumer expectations, but in reality there are still some companies that produce defective products and failed products. To produce a good product, it takes the cost that called as cost of quality. Quality cost is the cost incurred by the company related to the existence of low quality products. Companies which are implementing quality costs well, can generate good sales volume. The purpose of this study is to determine the level of quality costs, the level of sales volume, and the effect of quality costs on sales volume of manufacturing companies that listed in the Indonesia Stock Exchange period 2014-2016. This research is done by descriptive verificative research method with quantitative approach. Sources of data used are secondary data of annual financial reports of the company that end by December 31, 2014-2016. The data collection technique is by accessing the website of Indonesia Stock Exchange. The technique of determining the sample in this study is by using purposive sampling type. Hypothesis testing that have been used is simple linear regression analysis. The results showed that the cost of quality and sales volume in manufacturing companies listed on the Indonesia Stock Exchange period 2014-2016 continues to increase, and the cost of quality affects the sales volume on manufacturing companies that listed on the Indonesia Stock Exchange period 2014-2016.Keywords: Quality Cost, Sales Volume. |
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| dc.format |
application/pdf |
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| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
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| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9904/pdf |
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| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/9904/1829 |
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| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 123-129 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 123-129 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Biaya Kualitas, Volume Penjualan. |
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| dc.subject |
|
|
| dc.subject |
Biaya Kualitas, Volume Penjualan |
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| dc.title |
Pengaruh Biaya Kualitas terhadap Volume Penjualan |
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| dc.title |
Pengaruh Biaya Kualitas terhadap Volume Penjualan |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
kuantitatif |
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| dc.type |
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