META ANALISIS : KATEGORI MODEL BIAYA KUALITAS DAN PROFITABILITAS
DOI:
https://doi.org/10.46984/sebatik.v23i1.448Keywords:
Meta Analisis, Biaya Kualitas, ProfitabilitasAbstract
Penelitian mengenai kategori model biaya kualitas dan profitabilitas memiliki persamaan dalam identifikasi, pengukuran dan pelaporan biaya kualitas. Perbedaan hasil penelitian terkait biaya kualitas ada pada tujuan penelitian terkait program perbaikan kualitas setiap perusahaan berbeda. Berdasarkan fenomena tersebut, peneliti melakukan meta analisis berdasarkan tujuan penelitian, variabel, obyek penelitian, populasi / sampel penelitian, teknik pengumpulan data, dan alat analisis yang digunakan. Penelitian ini bertujuan untuk mengetahui dan perkembangan penelitian mengenai model biaya kualitas dan profitabilitas. Penelitian ini menggunakan metode meta-analisis. Meta analisis merupakan telaah atas sejumlah hasil penelitian dalam masalah yang sejenis. Unit analisis dalam penelitian adalah dokumen-dokumen tertulis tentang penelitian model biaya kualitas yang berupa artikel jurnal dan laporan penelitian yang diambil secara purposive berdasarkan kesesuaiannya dengan tema penelitian. Analisis data yang digunakan adalah analisis data kuantitatif dengan prosentase dan analisis data kualitatif untuk data hasil analisis deskriptif terhadap 21 penelitian terkait model biaya kualitas. Temuan hasil meta analisis berdasarkan tujuan penelitian, variabel penelitian yang digunakan, populasi/sampel peneltian, teknik pengumpulan data dan alat analisis menunjukkan bahwa kategori model biaya kualitas dapat berkontribusi dalam mengevaluasi optimalisasi pencapaian kualitas.
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