PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PENJUALAN DENGAN JUMLAH BARANG RUSAK SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR PT. KS

Abstract

PT. KS is a manufacturing company in the City of Surabaya. PT. KS has several problems regarding quality costs that are applied in the production process. Quality costs at PT. KS has been applied for a long time, this makes the number of goods damaged at PT. KS is relatively low. The purpose of this study was to determine the Effect of Quality Costs on Sales Level with the Amount of Damaged Goods as Intervening Variables. This type of research is quantitative research in which data collection is obtained from primary data of PT. KS. Data analysis was performed using Structural Equation Modeling (SEM) in PLS (Partial Least Square) software. The population in this study is the quality cost report data, data on the number of damaged goods, and sales level data at PT. KS for the past seven years (2012-2018). The results of this study indicate that the Valuation Cost affects the Sales Level through the Amount of Damaged Goods as an intervening variable and Prevention Costs do not affect the Sales Level through the Amount of Damaged Goods as an Intervening Variable