PENGARUH BIAYA KUALITAS DAN PRODUK RUSAK TERHADAP PENJUALAN ( Studi Kasus Konveksi BuanaJaya )

This is an empirical research to determine the influence of the independent variable quality cost to the dependent variable sales. A T-test on prevention cost, valuation cost, internal failure cost, and external failure cost showed significant influence on sales. An F-test on prevention cost, valuation cost, internal failure cost and external failure cost also showed significant influence on sales. Regression analysis was done using the multiple linear regression equation Y = 240226063.0+ 0,534X1 + 0,482X2 +ε Regression analysis showed positive that prevention cost, valuation cost, internal failure cost, and external failure cost had a positive influence on sales, which indicates that increasing costs of quality leads to increase in sales. A coefficient determination test (Kd) showed that 64,1% of quality cost contributes to sales; the remaining 35,9% is influenced by factors other than cost of quality