Journal of Governance, Taxation, and Auditing
Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)

The Influence of Operational Cost Efficiency and Human Resource Competence on Product Quality at 1000 Rentcar Medan

PUSPITA, Della (Unknown)
FACHRUDDIN, Wan (Unknown)
NASUTION, M. Irsan (Unknown)



Article Info

Publish Date
30 Apr 2025

Abstract

Rapid industrial development and changes in consumer behavior require companies to continuously improve their competitiveness, particularly in maintaining customer satisfaction and trust. Operational cost efficiency is a company's ability to optimally manage expenses without compromising service quality. This study examines the effect of operational cost efficiency and human resource (HR) competency on product quality at PT 1000 Rentcar Medan. Using an associative quantitative method with multiple linear regression, data were collected from 35 operational and management employees. The results showed that operational cost efficiency had no significant effect on product quality. However, HR competency had a positive and significant effect on product quality. Furthermore, simultaneously, operational cost efficiency and HR competency significantly influenced product quality. These findings indicate that in the car rental industry, product quality is highly dependent on HR competency. Although customers do not directly feel internal cost efficiency, the synergy between the two is important for service quality.

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Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...