Pengaruh Biaya Kualitas dan Biaya Pencegahan Terhadap Produk Rusak pada CV Panca Arthatama Medan

Abstract

This study aims to determine "Does the cost of quality and prevention costs affect the Damaged Product". The sample of this study is the cost of product planning and supervision (quality costs), machine maintenance costs (prevention costs) in 2017 with monthly analysis. The data source of this research comes from direct interviews with company owners. This type of research is quantitative descriptive. The variables studied were quality costs (X1), prevention costs (X2), and damaged products (Y). Data collection methods in this study used interview, documentation and observation methods. Analysis of the data used in this study is the classic assumption test and multiple linear regression test. The results of the research that have been carried out show that simultaneous quality and prevention costs have a significant effect on damaged products. Partially the cost of quality does not have a significant effect on damaged products while prevention costs have a significant effect on damaged products.