Journal of Applied Finance and Accounting
Vol 2, No 2 (2010): Published on June 2010

PENGARUH BIAYA KUALITAS TERHADAP PENJUALAN PADA PT. GUARDIAN PHARMATAMA


Gantino, Rilla ( Faculty of Universitas INDONUSA Esa Unggul ) , Erwin, Erwin ( Alumni of Universitas INDONUSA Esa Unggul )



Article Info

Publish Date
30 Jun 2010

Abstract

This is an empirical research to determine the influence of the independent variable quality cost to the dependent variable sales. A T-test on prevention cost, valuation cost, internal failure cost, and external failure cost showed significant influence on sales. An F-test on prevention cost, valuation cost, internal failure cost and external failure cost also showed significant influence on sales. Regression analysis was done using the multiple linear regression equation Y = -240710057,3 + 496,753 X1 + 411,237 X2 + 38,384 X3 + 21,283 X4. Regression analysis showed positive that prevention cost, valuation cost, internal failure cost, and external failure cost had a positive influence on sales, which indicates that increasing costs of quality leads to increase in sales. A coefficient determination test (Kd) showed that 95% of quality cost contributes to sales; the remaining 5% is influenced by factors other than cost of quality.


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Original Source : http://journal.binus.ac.id/index.php/JAFA/article/view/159
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Journal Info

Abbrev

JAFA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Finance and Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also ...