Pengaruh Biaya Kualitas Dan Biaya Produksi Terhadap Tingkat Profitabilitas Pada PT.Perkebunan Nusantara IV(Persero) Di Medan

Abstract

pengaruh biaya kualitas dan biaya produksi terhadap tingkat profitabilitas pada PT. Perkebunan Nusantara IV di Medan. Costs generally become one of the cornerstones of decisions in a planning and decision making, different from expenses that only have benefits in achieving a goal, The purpose of this study was to determine the magnitude of the effect of the cost of quality and production costs on profitability at PT. PERKEBUNAN NUSANTARA IV IN MEDAN, partially or simultaneously. This research method uses an accounting theory approach related to the cost of quality and production costs and profitability. The results of this study indicate that there is a significant effect of the cost of quality on profitability with the results of testing, namely tcount 2.802> 2.034 with a significant value of 0.000 <0.05. there is no effect of production costs on profitability 0.982 <2.034 with a significant value of 0.000 <0.05. there is a simultaneous effect of the cost of quality and production costs on profitability with the results of testing Fcount 6.683> 3.28 with a significant value of 0.000 <0.05