This research aimed to analyze the effect of cost of quality to the profitability. This research is quantitative, the data used is quality costs consist of t Prevention cost, appraisal cost, internal failure cost, external failure cost and profitability. The data was taken from the financial statements CV Meranti Manunggal Furniture 2008-2014. The method used in this research is the statistic method with Multiple Regression Analysis and SPSS. The results showed that there is a positive and significant effect on the cost of quality to the profitability is reflected in the mathematical equation EBIT=5,425+0.409X1+0.277X2+0.246X3-0.511X4. Simultaneously and partially all independent variables showed a significant effect on the dependent variable, is reflected from the F test and t test. Based on analysis of the data in this study can be concluded that the cost of quality positive and significant impact on the level of profits CV.Meranti Manunggal FurnitureKeywords: Prevention Cost, Appraisal Cost, Failure Cost, Profit (EBIT)
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