ANALISIS KORELASI ANTARA BIAYA KUALITAS DAN BIAYA DISTRIBUSI TERHADAP PROFITABILITAS PADA PT SEMEN INDONESIA PERSERO (TBK)
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
Full Text:
PDFReferences
Ariani, Dorothea Wahyu. 2003. Manajemen Kualitas Pendekatan Sisi Kualitatif,Ghalia Indonesia, Jakarta.
Carter. 2009. Akuntansi Biaya (Cost Accounting). Salemba Empat, Jakarta.
Gitayuda, Dody, Slamat Prihantara, dkk. 2015. Pengaruh Biaya promosi dan Biaya Distribusi Terhadap Volume penjualan Pada UD Nata Jati Mebel. Volume 3
Dor R. Hansen dan Maryanne M. Mowen. 2005. Management Accounting, Edisi 7, Jakarta: Salemba Empat
Ester Sandag Nefriani, Tinangon Jantje, Kho Walandouw Stanley. Analisis Biaya Kualitas dalam Meningkatkatkan Profitabilitas Perusahaan pada CV Ake Abadi Manado. Vol.2 No.2 Juni 2014, Hal. 1327-1337.
Gasverz Vincent S.Z. (2006). Total Quality Management Untuk Praktisi Bisnis dan Industri. Jakarta: PT.Gramedia Pustaka Utama.
Gitman dan Lawrence. 2009. Principles of Manajerial Finance. Pearson Addison Wesley, United States.
Ghozali, Imam, 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21. Badan Pernerbit Universitas Diponegoro : Semarang.
Hongren, Charles T., George Foster, Srikant M. Datar. 2003. Cost Accounting: A Manajerial Emphasis, Eleven Edition. New Jersey : Prentice-Hall, Inc. Engelewood Cliffs.
Isnaini, Arif. 2005. Model dan Strategi Pemasaran. Mataram.
Kasmir, Dr 2013, Analisis Laporan Keuangan, Jakarta. Hal 196-207
Krismiaji, Aryani Y. Anni. 2011. Akuntansi Manajemen. Edisi Kedua. Cetakan Pertama. UPP STIM YKPN. Yogyakarta
Kotler, Philip. 2002 Manajemen Pemasaran : Analisis, Perencanaan dan Pengendalian. Edisi Indonesia, Jakarta
Made Sudana, I. 2011. Manajemen Keuangan Perusahaan Teori & Praktik. Jakarta.
Erlangga. Mardianto. 2009. Intisari Manajemen Keuangan. PT. Grasindo. Jakarta.
Martusa, Riki, Darmadi Haslim, Henri. 2011. Peranan Analisis Biaya Kualitas dalam Meningkatkan Efisiensi Biaya Produksi. No.04 Tahum ke-2.
Mulyadi. 2008. Akuntansi Biaya, edisi ke-6. Yogyakarta: STIE YKPN
Nitisemito. 2003 Marketing. Jakarta Ghalia Indonesia Praptono. 2012. Biaya Distribusi dalam kaitannya dengan Volume Penjualan. Vol.4 No.3
Putra, Eko. 2013. Pengaruh Biaya Distribusi Terhadap Volume Penjualan Minyak Kelapa Sawit (CPO) pada PT. Gersindo Minang Plantation Pasaman Barat. Volume 1 Nomor 1
Siregar, Baldric, dkk 2013, Akuntansi Manajemen, Salemba Empat, Jakarta
Sugiyono. 2012, Metode Penelitian Bisnis, Alfabeta, Bandung Supriyono,
R.A, 2010. Akuntansi Biaya : Perencanaan dan Pengendalian Biaya serta Pembuatan Keputusan. BPFE. Yogyakarta.
Susanto, Budi. 2005. Pengaruh Biaya Kualitas Terhadap Tingkat Profitabilitas Perusahaan. [Skripsi]. Universitas Widyatama
Swastha, Basu. 2000. Saluran Pemasaran. FE UGM,Yogyakarta Taliang,
DOI: https://doi.org/10.21107/ee.v3i2.3465
Refbacks
- There are currently no refbacks.
Copyright (c) 2018 Eco-Entrepreneur
