PENGARUH BIAYA KUALITAS TERHADAP PRODUK RUSAK PADA PT BUMI SARANA BETON KOTA MAKASSAR

Eva Yermiana. 2019. The Effect of Quality Costs Toward Defective Goods at PT Bumi
Sarana Beton, supervised by Mardiana.
This research aims to conduct the effect of quality costs toward defective goods
at PT Bumi Sarana Beton. The variables in this research were ‘quality costs’ (X) and
‘defective goods’ (Y). The population and sample in this research were precast product
data for the last three years. Data collection techniques used were interviews and
observations. The data analysis technique used in this study was simple linear
regression analysis and T-test analysis by using the SPSS program.
The results of the analysis with simple linear regression obtained that quality
costs had a positive effect toward defective goods. This means that every increase in the
cost of one quality unit, it will reduce the defective goods. The results of the research
showed that the quality cost had a significant effect toward defective goods at PT Bumi
Sarana Beton.