ANALISIS KORELASI ANTARA BIAYA KUALITAS DAN BIAYA DISTRIBUSI TERHADAP PROFITABILITAS PADA PT SEMEN INDONESIA PERSERO (TBK)

- Mafazatun, Evaliati Amaniyah, Prasetyo Nugroho

Abstract


The purpose of study are (1) to know  there is any correlation between the cost of the quality with  ROA  in PT. Cement Indonesia Persero (Tbk), (2) to know  there is any correlation between the cost of the quality with ROE in PT. Cement Indonesia Persero (Tbk), (3) to know  there is any correlation between the cost of distribution with  ROA in PT. Cement Indonesia Persero (Tbk), (4) to know there is any correlation between the cost of distribution with  ROE in PT. Cement Indonesia Persero (Tbk). This study use correlation analysis to test the hypothesis. The result of this study indicate that  (1) correlation between the cost of the quality of with ROA is  -0,990. It means that correlation between the cost of the quality of with ROA  in the category of negative strong. (2) correlation between the cost of the quality of with ROE is -0,892. It means that correlation between the cost of the quality of with ROE  in the category of negative strong. (3) correlation the cost of the distribution of with ROA is  -0,923. It means that correlation between the cost of the distribution of with ROA  in the category of negative strong. (4) correlation between the cost of the distribution of with ROE is -0,964. It means that correlation between the cost of the distribution of with ROE in the category of negative strong.           


Keywords


the cost of the quality, the cost of distribution, profitability

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