The Effect of Prevention Costs, Appraisal Costs, and Internal Failure Costs on the Operational Productivity of Manufacturing Companies at PT. Rumah Jelantah Surabaya

Imam Rulyadi; Yulika Wahyu; Eko Riswanto; Naufal Naufal; Shodik Shodik; Ravi Hilal; Maria Yovita R Pandin; Hwihanus Hwihanus

doi:10.55927/ajabm.v5i1.23

Authors

Imam Rulyadi Universitas 17 Agustus 1945 Surabaya
Yulika Wahyu Universitas 17 Agustus 1945 Surabaya
Eko Riswanto Universitas 17 Agustus 1945 Surabaya
Naufal Naufal Universitas 17 Agustus 1945 Surabaya
Shodik Shodik Universitas 17 Agustus 1945 Surabaya
Ravi Hilal Universitas 17 Agustus 1945 Surabaya
Maria Yovita R Pandin Universitas 17 Agustus 1945 Surabaya
Hwihanus Hwihanus Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55927/ajabm.v5i1.23

Keywords:

Prevention Costs, Appraisal Costs, Internal Failure Costs, Operational Productivity

Abstract

This study investigates the impact of quality-related expenditures—specifically Prevention, Appraisal, and Internal Failure Costs—on Operational Productivity within a manufacturing context. Employing a quantitative causal design, the research utilized twelve months of secondary data derived from internal financial and production reports. Data analysis was conducted via SPSS, utilizing multiple linear regression, classical assumption tests, and hypothesis testing (t-test and F-test). The findings reveal that Prevention, Appraisal, and Internal Failure Costs each have a statistically significant individual effect on Operational Productivity. Furthermore, when analyzed collectively, these three variables simultaneously exert a significant influence on productivity levels. Based on these results, it is recommended that the company prioritize investment in prevention and appraisal measures to minimize failure-related costs. Future research avenues should consider incorporating External Failure Costs, extending the timeframe to annual data, or exploring different industrial sectors to broaden the study's applicability.

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