Triana, Galih (2019) PENGARUH BIAYA PENCEGAHAN DAN BIAYA PENILAIAN TERHADAP NOMINAL PRODUK CACAT PADA PERUSAHAAN MANUFAKTUR (Studi kasus pada PT. Liza Christina garment industri kota sukabumi). Skripsi thesis, Universitas Muhammadiyah Sukabumi.
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Abstract
Galih Triana (1530611014) University of Muhammadiyah Sukabumi, Effect of Prevention Costs and Assessment Costs on Nominal Disability Products in Garment Industry Companies PT. Liza Christina. (Advisor for Ms. Evi Martaseli, SE, M. AK and Mr. Dr, H, Darmo H, Suwiryo, SE., MM.). This study aims to determine the effect of prevention costs and the cost of valuing the nominal defective products in the garment industry company PT. Liza Christina. The variables used in this study are the effect of prevention costs and valuation costs as independent variables and nominal defective products as the dependent variable. The research methodology used is a quantitative method with an associative approach that uses a nominal scale. The population in this study is a report on prevention costs, valuation costs and nominal defective products of PT. Liza Christina Garment in 2016-2018, while the sample used is 36 data or 36 months in 2016-2018 PT. Liza Christina Garment. The types of data used are primary data and secondary data. Primary data is obtained by conducting observations and interviews. From the results of preventive cost report data, the cost of valuation and nominal defective products that have been collected are then processed using SPSS 24 software consisting of the classic normality assumption test, the multicollinearity classic assumption test, the classical assumption of heteroscedasticity, multiple linear regression tests, t test, test f and test the coefficient of determination. The results showed that based on the f test it was obtained fc 24,647> ftabel 2.66 so that Ha3 was accepted and Ho3 was rejected, besides that the results of the coefficient of determination Kd = 0.774 and the amount of Kd = 60%. This shows that PT. Liza Christina Garment Industry has issued preventive costs and valuation fees to minimize the nominal value of defective products and prevent the possibility of a loss for the company management in the future.
Item Type: | Thesis (Skripsi) |
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Uncontrolled Keywords: | Prevention Costs, Assessment Costs and Nominal Disability Produc |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | Perpus ID UMMI |
Date Deposited: | 02 May 2020 04:54 |
Last Modified: | 04 May 2020 05:02 |
URI: | http://eprints.ummi.ac.id/id/eprint/1416 |
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