ANALISIS COST OF QUALITY TERHADAPPROFITABILITAS PERUSAHAAN (STUDI EMPIRIS PADAPERUSAHAAN MAKANAN DAN MINUMAN YANGTERDAFTAR DI BURSA EFEK INDONESIA)
Keywords:
Cost of Quality, Profitabilitas, Akuntansi ManajemenAbstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh CoQ terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018–2022. Pertanyaan utama yang ingin dijawab adalah apakah terdapat pengaruh signifikan antara pengelolaan biaya kualitas terhadap profitabilitas perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal-komparatif dan teknik analisis regresi linier berganda berbasis data sekunder dari laporan keuangan tahunan 35 perusahaan. Hasil penelitian menunjukkan bahwa CoQ berpengaruh positif dan signifikan terhadap profitabilitas, dengan nilai signifikansi 0,000 dan kontribusi penjelasan sebesar 32,9%.
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References
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