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All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Osi Luthviani Putri
University of Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Social Sciences

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The Effect of Quality Costs on Operating Profit Osi Luthviani Putri; Mulyanah Mulyanah; Anistya Vinta Desi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 11, No 1 (2026): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v1i1.40608

Abstract

This study aims to investigate the influence of each component of quality costs on a company’s ability to generate operating profit. A quantitative research design was employed, targeting a foreign direct investment (FDI) manufacturing company located in the Balaraja industrial area. A total of 36 respondents were selected using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with the assistance of SmartPLS software. The empirical results indicate that preventive costs do not have a significant effect on operating profit, while assessment costs, internal failure costs, and external failure costs exhibit a significant and positive impact on operating profit..
Co-Authors Anistya Vinta Desi Mulyanah Mulyanah