Quality Cost Analysis on Company Profitability

  • Muh. Ashary Anshar Instiitut Bisnis dan Keuangan Nitro
  • Anugrah Lutfhi Institut Bisnis dan Keuangan Nitro, Makassar
  • Halidah Sasmita Institut Bisnis dan Keuangan Nitro, Makassar
  • Feronica Fungky Muchsidin Institut Bisnis dan Keuangan Nitro, Makassar
  • Lina Mariana Politeknik Lp3i, Makassar
Keywords: Prevention Cost, Appraisal Fee, Internal Costs, Failure Costs, Profitability

Abstract

This study aims to assess the application of prevention costs, appraisal costs, internal failure costs, and external failure costs to the level of profitability at PT Sang Hyang Seri (Persero) in Sidrap Regency, South Sulawesi Province. This type of research is quantitative research. The type of data used is secondary data in the form of company financial report data for five years. The research sample is the five-year financial report of PT Sang Hyang Seri (Persero). The data collection method used is archival techniques (direct access to archive data at the company). Data analysis used descriptive statistical techniques and multiple linear regression with the help of the SPSS 21.0 program. In addition to maintaining the quality of research data, this study used the Kolmogorov-Smirnov One Sample normality test. The results showed that partially the cost of prevention and the cost of appraisal have a positive and not significant effect on profitability at PT. Sang Hyang Seri (Persero), while internal failure costs have a negative and significant effect on the profitability of PT. Sang Hyang Seri (Persero). At the same time, external failure costs have a negative but insignificant effect on profitability PT'. Sang Hyang Seri (Persero).

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Published
2022-10-31
How to Cite
Anshar, M. A., Lutfhi, A., Sasmita, H., Muchsidin, F. F., & Mariana, L. (2022). Quality Cost Analysis on Company Profitability. Point of View Research Accounting and Auditing, 3(4), 355 - 370. Retrieved from https://www.journal.accountingpointofview.id/index.php/povraa/article/view/241
Section
Articles