HUBUNGAN ANTARA BIAYA KUALITAS DENGAN PENJUALAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

UTAMI, SRI (2012) HUBUNGAN ANTARA BIAYA KUALITAS DENGAN PENJUALAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). S1 thesis, Universitas Negeri Jakarta.

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Abstract

SRI UTAMI . The Relationship Between The Cost Of Quality With Sales In Several Manufacturing Companies Listed On The Indonesia Stock Exchange (IDX). Faculty of Economics, State University of Jakarta. Of 2012. This study aims to determine how far the relationship between the Cost of Quality with Sales to Manufacturing companies are Registered in the Indonesia Stock Exchange. This study uses a form of survey research methods to the correlational approach. While the data obtained from financial statements derived from research in Indonesia Stock Exchange. Accessible population of this study is a manufacturing company that lists the components of quality costs during the year 2009 - 2011 are listed on the Indonesia Stock Exchange. With a total population of 35 companies. Samples were taken by using random sampling techniques appropriate sample tables Isaac and Michael with 95% significance level (error 5%) in order to obtain as many as 32 companies. Test requirements analysis is performed by finding the regression equation obtained was y = 4169.69-42.41 X. Next is a test for normality of estimated regression error on X by using the test and earned liliefors Lo = 0.1497 compared with Ltabel at 0.05 significant level of 0.1566 then the Lo <Lt. This means that the error estimate of Y on X is normally distributed. To test the regression obtained keberartian Fh (5.36)> Ft (4.15) this proves that the regression mean. While the linearity test result Fh (0.26) <Ft (2.46), this means that used linear regression models. Product moment correlation coefficient test produces rxy = -0.38. Followed by a significant test coefficients using t test. The results obtained are tcount of 2.25, while a T Table on dk = n - 2 = 30 and the 0.05 level is 1.70 means tcount> T Table. In addition, the coefficient of determination test obtained by 14.44% which means that the sale was set at 14.44% by the Cost of Quality. Conclusions of this study is that there is a negative relationship between cost of sales on the quality of the manufacturing companies listed on the Indonesia Stock Exchange. This means that if the lower cost of quality issued by the higher sales.

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