ABSTRACT. Keywords:Quality Cost, Profitability
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- Hamdani Indradjaja
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT Along with the fast growing Indonesian economy will have an impact on companies that are required to survive even create high competitiveness with rivals in the fight over market share. High level of competition resulted in the company should be able to produce a product or service that has a competitive advantage in terms of quality. Quality products will easily benefit because poduknya sold. Costs incurred to improve the quality of the so-called quality costs. Quality cost required companies to find out how much it costs the company to improve the quality thereby increasing the profitability of the company. The research object is PT. Cream and Lace. The variables studied were the quality cost and profitability measured by EBIT level companies. Data taken with a field study and literature study. Data were analyzed with quantitative data analysis and comparative descriptive analysis. Hypothesis testing is done with a simultaneous significance test ( Test - F ) and the measurement of the coefficient of determination ( R2 ). The results of this study are significant EBIT value influenced by the quality cost simultaneously without reducing the quality of the products to be produced efficiently. Keywords:Quality Cost, Profitability vi
2 ABSTRAK Seiring dengan perekonomian Indonesia yang berkembang pesat akan berdampak pada perusahaan yang dituntut untuk tetap bertahan bahkan menciptakan daya saing yang tinggi dengan para pesaing dalam memperebutkan pangsa pasar. Tingkat persaingan yang tinggi mengakibatkan perusahaan harus dapat menghasilkan suatu produk atau jasa yang mempunyai keunggulan bersaing dari segi kualitas. Produk berkualitas akan mudah mendapatkan keuntungan karena poduknya terjual. Biaya yang dikeluarkan untuk meningkatkan kualitas disebut biaya kualitas. Biaya kualitas diperlukan perusahaan untuk mengetahui seberapa besar biaya yang dikeluarkan perusahaan untuk meningkatkan kualitas sehingga meningkatkan profitabilitas perusahaan. Objek Penelitian ini adalah PT. Cream and Lace. Variabel yang diteliti adalah biaya kualitas dan profitabilitas yang diukur melalui tingkat EBIT perusahaan. Data diambil dengan studi lapangan dan studi kepustakaan. Data yang diperoleh dianalisis dengan analisis data kuantitatif dan analisis deskriptif komparatif. Pengujian hipotesis dilakukan dengan uji signifikansi simultan (Uji-F) dan pengukuran koefisien determinasi (R 2 ). Hasil dari penelitian ini adalah nilai EBIT signifikan dipengaruhi oleh besarnya biaya kualitas secara simultan tanpa mengurangi kualitas produk yang akan dihasilkan secara efisien. Kata-kataKunci: Biaya Kualitas, Profitabilitas vii
3 DAFTAR ISI Hal HALAMAN JUDUL... HALAMAN PENGESAHAN PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI KATA PENGANTAR... i ii iii iv ABSTRACT... vi ABSTRAK... vii DAFTAR ISI... viii DAFTAR GAMBAR... xii DAFTAR TABEL...xiii BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 6 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN KajianPustaka Biaya Pengertian Biaya Penggolongan Biaya Kualitas Pengertian Kualitas Dimensi Kualitas viii
4 2.1.3 Biaya Kualitas Pengertian Biaya Kualitas Pengelompokkan Biaya Kualitas Tujuan Biaya Kualitas Manfaat Biaya Kualitas Konsep Biaya Kualitas Optimal Pelaporan Informasi Biaya Kualitas Dasar Pengukuran Biaya Kualitas Analisis Biaya Kualitas Efisiensi Pengertian Efisiensi Produksi Pengertian Produksi Profitabilitas Pengertian Profitabilitas Ukuran Profitabilitas Pengertian Laba Penggolongan Laba Laba Kotor Hubungan Antara Analisis Biaya Kualitas dengan Profitabilitas Kerangka Pemikiran Pengembangan Hipotesis BAB III METODE PENELITIAN 3.1 Unit Penelitian ix
5 3.2 Jenis Penelitian Metode Penelitian Definisi Operasional Variabel Variabel Bebas Variabel Terikat Teknik Pengumpulan Data Jenis Data Sumber Data Pengumpulan Data Teknik Pengolahan dan Analisis Data Uji Hipotesis Uji Signifikansi Simultan (Uji-F) Koefisien Determinasi (R 2 ) BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Gambaran Umum Perusahaan Sejarah Singkat Perusahaan Visi dan Misi Perusahaan Struktur Organisasi Perusahaan Uraian Jabatan Deskripsi Variabel Penelitian Identifikasi Biaya Kualitas Tingkat Profitabilitas Perusahaan Pembahasan x
6 4.2.1 Laporan dan Analisis Biaya Kualitas Perusahaan Laporan dan Analisis Tingkat Profitabilitas Perusahaan Analisis Biaya Kualitas Dalam Upaya Meningkatkan Profitabilitas Penerapan Biaya Kualitas Dapat Meningkatkan Profitabilitas pada PT Cream and Lace Secara Parsial Penerapan Biaya Kualitas Dapat Meningkatkan Profitabilitas pada PT Cream and Lace Secara Simultan Pengujian Hipotesis secara Simultan Uji Signifikan (Uji-F) Pengukuran Koefisien Determinasi (R 2 ) BAB V SIMPULANDAN SARAN Simpulan Saran Saran Bagi Perusahaan Saran Bagi Peneliti Selanjutnya DAFTAR PUSTAKA 70 LAMPIRAN RIWAYAT HIDUP xi
7 DAFTAR GAMBAR Hal Gambar 2.1 Model Pendeketan Tradisional Gambar 2.2 Model Kontemporer Total Quality Control Gambar 2.3 Kerangka Pemikirian Gambar 2.4 Pengembangan Hipotesis Gambar 4.1 Struktur Organisasi PT. Cream and Lace xii
8 DAFTAR TABEL Hal Tabel 3.1 Operasionalisasi Variabel Tabel 3.2 Interpretasi terhadap Koefisien Korelasi antar Variabel Tabel 4.1 Biaya Kualitas PT. Cream and Lace Tabel 4.2 EBIT PT. Cream and Lace Tabel 4.3 Total Biaya Kualitas PT. Cream and Lace Tabel 4.4 Perbandingan Unsur Biaya Kualitas Terhadap EBIT Tabel 4.5Perbandingan Biaya Kualitas Terhadap EBIT Tabel 4.6Hasil Perhitungan Uji-F Pengaruh Biaya Kualitas Terhadap EBIT. 64 Tabel 4.7Model Summary xiii
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Keywords : Earnings Per Share, Return On Investment, Price to Book Value, Price Earnings Ratio, and Stock Price. vii. Universitas Kristen Maranatha
ABSTRACT The Influence of Earnings Per Share ( EPS ), Return On Investment (ROI), Price To Book Value (PBV) and Price Earnings Ratio (PER) To Share Price: An Empirical Study of Food and Beverage Sector
ABSTRACT. Keywords : joint costing, product cost per unit, joint cost allocation method. viii. Universitas Kristen Maranatha
ABSTRACT In manufacturing companies, information on production cost and product cost per unit is very important in decision making by management. To be able to produce information about the company's production
ABSTRACT. Keywords: Performance Audit, Performance Accountability
ABSTRACT The purpose of this research to identify, describe and explain the influence of Performance Audit Application on Local Government Performance Accountability. This research uses descriptive method
By : Tria Junika Wuri NRP Lecturer Counsellor : Se tin, S.E., M.Si., Ak., CA. ABSTRACT
ANALYSIS EFFECT OF MANAGEMENT CONTROL SYSTEM AND ORGANIZATIONAL LEARNING ON MANAGERIAL PERFORMANCE AT PT. KIMIA FARMA (Persero) Tbk UNIT RESEARCH AND DEVELOPMENT BANDUNG By : Tria Junika Wuri NRP 1051213
ABSTRACT. Keywords: cost of quality, defective products. vii
ABSTRACT This study was aimed to determine whether there is a significant effect of the cost of quality product is damaged. This research was conducted at PT Pupuk Kujang, Cikampek with data collected
ABSTRACT. Keywords: The effectiveness, internal control, finished goods inventory
ABSTRACT For PT. LAJ inventories are assets that contain material value. Finished goods inventory control is important because it has an impact on the company's growth. Finished goods which are too large
ABSTRACT. Keyword : auditor, independency, objectivity, integrity, quality of audit.
ABSTRACT User of audit report expect the financial reporting that has been audited free from material misstatement, trusted to be the base for taking a decision and appropriate with generally accepted
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Persaingan usaha yang semakin tajam seiring berkembangnya perekonomian saat ini, menuntut perusahaan untuk menghasilkan laba guna mempertahankan kelangsungan hidupnya. Untuk menghasilkan laba perusahaan
ABSTRAK. vii. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah ada pengaruh baik secara parsial maupun simultan dari Total Assets Turn Over (TATO), Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit
Pengaruh Piutang Dan Persediaan Terhadap Laba Perusahaan Pada PT Saeti Concertindo Wahana SKRIPSI
UNIVERSITAS BHAYANGKARA JAKARTA RAYA Pengaruh Piutang Dan Persediaan Terhadap Laba Perusahaan Pada PT Saeti Concertindo Wahana SKRIPSI INDAH PUSPITA SARI 201110315019 FAKULTAS EKONOMI PROGRAM STUDI AKUNTANSI
ABSTRACT. Keywords : Profitability, Size of company, Public share, and Timeliness. Universitas Kristen Maranatha
ABSTRACT The objective of this research is to examine the impact of profitability, size of company, and public share by partially and simultaneously to timeliness income statement at manufacturing business
ABSTRACT. Keywords: Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), stocks return. Universitas Kristen Maranatha
ABSTRACT The rapid population growth in Indonesia and the limited amount of land available resulted in property prices in Indonesia is increasing every year. With the increase in the price of the property,
ABSTRACT. Keywords: supplier, Strategy-Activity Based Management, Activity Based Costing System, profitability. Universitas Kristen Maranatha
ABSTRACT The market that has been affected by the globalization makes the competition in business world becomes increasingly tight. Textile industry is one of the industries that affected by the global
ABSTRACT. Keywords: Tax Hotel, Tax Restaurant, Regional Real Income. vii
ABSTRACT This research was made in order to acknowladge who much contribution and effect of hotel tax and restaurant tax on Regional Real Income of Bandung in 2009-2013 with partial and simultaneous. Data
ABSTRAK. Kata-kata kunci: motivasi kerja, kepemimpinan, budaya organisasi, kepuasan kerja. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh motivasi kerja, kepemimpinan, dan budaya organisasi terhadap kepuasan kerja karyawan di HARRIS Hotel & Conventions Ciumbuleuit Bandung. Data penelitian
ABSTRAK. Kata Kunci : Audit Internal, Pencegahan Kecurangan. vii. Universitas Kristen Maranatha
ABSTRAK Kecurangan juga sewaktu-waktu bisa terjadi dalam perusahaan. Segala bentuk kecurangan dapat dihindari jika pengendalian internal dalam perusahaan berjalan dengan baik. Dalam hal ini, audit internal
ABSTRAK. Kata kunci : struktur modal, profitabilitas, pertumbuhan perusahaan, nilai perusahaan. vii. Universitas Kristen Maranatha
ABSTRAK Dewasa ini sub sektor hotel, restoran, dan pariwisata mengalami pertumbuhan yang begitu pesat. Meningkatnya pertumbuhan sub sektor ini menarik para investor untuk berinvestasi sehingga perusahaan
ABSTRACT. Keywords :Deffered Tax Assets, Return on Assets, Operating Profit Margin, and Gross Profit Margin. vi Universitas Kristen Maranatha
ABSTRACT The purpose of this study is to know the influence at Return on Assets, Operating Profit Margin, and Gross Profit Margin on deffered tax assets at manufacturing companies in Indonesia Stock Exhange.
ABSTRAK. Kata kunci: Loyalitas, Disiplin, Kepuasan, Prestasi Kerja. Universitas Kristen Maranatha
ABSTRAK Penelitian ini berjudul Pengaruh Loyalitas, Disiplin dan Kepuasan terhadap Prestasi Kerja Karyawan. Tujuan dari penelitian ini adalah untuk melihat gambaran dan pengaruh secara parsial maupun simultan
ABSTRACT. iii Universitas Kristen Maranatha
ABSTRACT In Indonesia cigarette user growth is increasing from year to year. In 2007, the number of smokers in Indonesia is 65,2 million smokers. Whereas in tahun1995 only sebesar34.7 million. Sampoerna
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT This purpose of this research is to identify correlation between cash turn over and Net Profit Margin. PT. Astra International Tbk period 2004 2008 is used as sample in the research. Analysis
ABSTRACT THE INFLUENCE OF THE CHANGE OF GOVERNMENT REGULATION NO. 51 YEAR 2008 TO GOVERNMENT REGULATION NO
ABSTRACT THE INFLUENCE OF THE CHANGE OF GOVERNMENT REGULATION NO. 51 YEAR 2008 TO GOVERNMENT REGULATION NO. 40 YEAR 2009 ON CONSTRUCTION SERVICE ON PROFITABILITY RATE OF COMPANY : A SURVEY ON COMPANIES
ABSTRACT. Keywords: Control cost, standard cost, actual costs of productions, variance, favorable, unfavorable. Universitas Kristen Maranatha
ABSTRACT In an effort to control the cost of production to keep prices competitive products in a tight market like today we need a guideline or reference that has been set in advance, which is used as
ABSTRAK. Kata kunci: rasio keuangan, CR, ROA, EPS, dan harga saham
ABSTRAK Penelitian ini bertujuan untuk menganalisis adanya pengaruh rasio keuangan terhadap harga saham. Rasio keuangan yang digunakan meliputi rasio likuiditas, dan rasio profitabilitas. Penelitian ini
ABSTRAK. Kata Kunci : Motivasi Kerja dan Produktivitas Kerja. Universitas Kristen Maranatha
ABSTRAK Persaingan yang semakin ketat membuat banyak organisasi menyadari pentingnya memiliki sumber daya manusia yang berkualitas, berintegritas dan memiliki komitmen yang tinggi untuk mampu mendorong
By: Christian ABSTRACT
THE INFLUENCE OF SYSTEMATIC RISK, ASSET TANGIBILITY, PROFITABILITY, AND FIRM S TYPE ON MINING PUBLIC COMPANIES CAPITAL STRUCTURE: A TEST OF STATIC-TRADE OFF HYPOTESIS By: Christian ABSTRACT This research