THE EFFECT OF QUALITY COSTS ON NET INCOME: CASE OF RM. AYAM MUNTU YOGYAKARTA

BERNARDUS ALAN HANDOKO, Ertambang Nahartyo, Dr., Ak., M.Sc.

2015 | Skripsi | AKUNTANSI

The formulation of the problems in this research is whether the quality costs reduction or rise may have a significant effect on net income level. The purpose which I hope to be achieved is to control the level of quality costs mainly to reduce the number of defective products in RM. Ayam Muntu Yogyakarta and give significant effect toward net income level. Based on the regression analysis between independent variable prevention costs and appraisal costs toward dependent variable internal and external failure costs, the effect of independent variable toward dependent variable is negative and significant. The result of the analysis shows that the higher the prevention and appraisal costs, the lower the internal and external failure costs will be and vice versa. It also concluded that the higher the internal and external failure costs, the lower the level of net income will be. Controlling of quality costs in a company whether it is large or small or medium company is necessary to determine the level of net income that tend to be received. The more effective the controlling is the higher chance of receiving high level of net income.

The formulation of the problems in this research is whether the quality costs reduction or rise may have a significant effect on net income level. The purpose which I hope to be achieved is to control the level of quality costs mainly to reduce the number of defective products in RM. Ayam Muntu Yogyakarta and give significant effect toward net income level. Based on the regression analysis between independent variable prevention costs and appraisal costs toward dependent variable internal and external failure costs, the effect of independent variable toward dependent variable is negative and significant. The result of the analysis shows that the higher the prevention and appraisal costs, the lower the internal and external failure costs will be and vice versa. It also concluded that the higher the internal and external failure costs, the lower the level of net income will be. Controlling of quality costs in a company whether it is large or small or medium company is necessary to determine the level of net income that tend to be received. The more effective the controlling is the higher chance of receiving high level of net income.

Kata Kunci : Quality costs, prevention costs, appraisal costs, internal and external failure costs, net income, controlling