ABSTRACT. Keywords: cost of quality, profitability. vii. Universitas Kristen Maranatha

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1 ABSTRACT The purpose of this research to identify how much the influence of cost quality to company profitability. The development of industry and business, recently turned to the policy of how a product can always satisfy customers. Company as the race to dominate the market and increase profits by increasing customer satisfaction as a means of instrumentality. Satisfaction would be very closely related to quality. The meanwhile, quality costs can be measured with quantitative and non-quantitative. The cost of quality can be defined as the number of funds that were sacrificed to produce a quality product. writer uses descriptive method of analysis. The result show that value of EBIT quite a lot influenced by the cost of quality as a whole and change must give the big enough attention to the costs allocation because from research result and theoretically prove that quality costs incurred can produce high quality products and owning big enough effect to improvement profit in the future. Keywords: cost of quality, profitability vii

2 ABSTRAK Perkembangan dunia industri dan bisnis, akhir-akhir ini tertuju kepada kebijakan bagaimana suatu produk yang dihasilkan dapat senantiasa memuaskan pelanggannya. Perusahaan seakan-akan berlomba untuk menguasai pasar dan meningkatkan profit dengan cara meningkatkan kepuasan konsumen sebagai alat perantaranya. Berbicara mengenai kepuasan tentu akan sangat erat kaitannya dengan kualitas. Sementara kualitas itu sendiri dapat diukur baik secara kuantitatif maupun non-kuantitatif. Mengukur kualitas secara kuantitatif memunculkan istilah biaya kualitas. Biaya kualitas dapat diartikan sebagai sejumlah dana yang dikorbankan untuk menghasilkan produk yang berkualitas. Dari hasil pembahasan, dimana penulis menggunakan metode penelitian deskriptis analitis dapat menyimpulkan bahwa nilai EBIT cukup banyak dipengaruhi oleh besarnya biaya kualitas secara keseluruhan dan perubahan mesti memberikan perhatian yang cukup besar terhadap pengalokasian biaya-biaya tersebut karena dari hasil penelitian dan secara teori membuktikan bahwa biaya kualitas yang dikeluarkan dapat menghasilkan suatu produk yang berkualitas tinggi dan memiliki efek yang cukup besar terhadap peningkatan profit di masa yang akan datang. Kata-kata kunci: Biaya Kualitas, Profitabilitas viii

3 DAFTAR ISI Halaman HALAMAN JUDUL..... HALAMAN PENGESAHAN SURAT PERNYATAAN KEASLIAN SKRIPSI. KATA PENGANTAR. ABSTRACT. ABSTRAK... DAFTAR ISI i ii iii iv vii viii ix DAFTAR BAGAN... xiii DAFTAR TABEL. xiv DAFTAR LAMPIRAN. xv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 6 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN 2.1 Kajian Pustaka Biaya Definisi Biaya Penggolongan Biaya 9 ix

4 2.1.2 Kualitas Definisi Kualitas Aspek-aspek Kualitas Produk Dimensi Kualitas Perspektif Kualitas Faktor-Faktor yang mempengaruhi Kualitas Standar Kualitas Biaya Kualitas Pengertian Biaya Kualitas Penggolongan Biaya Kualitas Komponen Biaya Kualitas Pengukuran Biaya Kualitas Penerapan Biaya Kualitas Hubungan Antar Jenis Biaya Kualitas Perilaku Biaya Kualitas Analisis Biaya Kualitas Laporan Kinerja Biaya Kualitas Profitabilitas Pengertian Profitabilitas Ukuran Profitabilitas Pengertian Laba Pengaruh Biaya Kualitas terhadap Profitabilitas Kerangka Pemikiran. 43 x

5 BAB III METODE PENELITIAN 3.1 Objek Penelitian Metode Penelitian Metode Penelitian yang Digunakan Teknik Pengumpulan Data.. 45 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Gambaran Umum Perusahaan Sejarah Singkat Perusahaan Tujuan, Visi dan Misi Perusahaan Stuktur Organisasi Perusahaan Aktivitas Usaha Perusahaan Analisis Deskriptif Biaya Kualitas Unsur-Unsur Biaya Kualitas Penggolongan Biaya Kualitas Laporan dan Analisis Biaya Kualitas Perusahaan Laporan Tingkat EBIT Perbandingan Total Biaya Kualitas dengan tingkat EBIT Analisis Pengaruh Biaya Kualitas terhadap EBIT Analisis Pengaruh Biaya Kualitas terhadap EBIT secara Simultan Analisis Pengaruh Biaya Kualitas terhadap EBIT secara Parsial 66 xi

6 4.2 Pembahasan. 68 BAB V SIMPULAN DAN SARAN 5.1 Simpulan Saran. 71 DAFTAR PUSTAKA. 73 LAMPIRAN 74 DAFTAR RIWAYAT HIDUP PENULIS.. 80 xii

7 DAFTAR BAGAN Halaman Bagan 1 Kerangka Pemikiran. 45 Bagan 2 Struktur Organisasi xiii

8 DAFTAR TABEL Halaman Tabel I Laporan Realisasi Biaya Kualitas 63 Tabel II Jumlah Realisasi Biaya Kualitas.. 64 Tabel III Total Biaya Kualitas. 65 Tabel IV Laporan tingkat EBIT.. 67 Tabel V Perbandingan Total Biaya Kualitas dengan EBIT xiv

9 DAFTAR LAMPIRAN Halaman Lampiran A Struktur Organisasi 77 Lampiran B Laporan biaya kualitas dan profitabilitas Lampiran C Surat Keterangan 79 Lampiran D Kartu Bimbingan Skripsi xv

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