| dc.contributor.advisor | INDRASARI,ARUM | |
| dc.contributor.advisor | MURTIN,ALEK | |
| dc.contributor.author | THABRONI, HEGI FADHIL | |
| dc.date.accessioned | 2017-11-15T06:14:56Z | |
| dc.date.available | 2017-11-15T06:14:56Z | |
| dc.date.issued | 2017-08-03 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/16100 | |
| dc.description | The rationale for the need for TQM is very simple, that the best way to compete
and excel in global competition is to produce the best quality. To produce the best quality
requires continuous improvement efforts on human capability, process, and environment.
This study aims to analyze and prove empirical evidence of Total Quality
Management (TQM) influence on managerial performance through management
accounting system (quality goal, quality feedback, and quality incentive) as moderating
variable. The sample used is 62 respondents divided into 28 respondents from
manufacturing companies in D.I. Yogyakarta and 34 respondents from manufacturing
companies in Central Java. The analytical tool used is multiple linear regression
analysis, after previously testing the quality of instruments and testing the classical
assumption.
Based on the research result, it can be concluded that TQM has positive and
significant effect on managerial performance, TQM is moderated by management
accounting system (quality goal, quality feedback and quality incentive) have positive and
significant influence to managerial performance. | en_US |
| dc.description.abstract | Dasar pemikiran perlunya TQM sangatlah sederhana, yakni bahwa cara
terbaik agar dapat bersaing dan unggul dalam persaingan global adalah dengan
menghasilkan kualitas yang terbaik. Untuk menghasilkan kualitas terbaik
diperlukan upaya perbaikan yang berkesinambungan terhadap kemampuan
manusia, proses, dan lingkungan.
Penelitian ini bertujuan untuk menganalisis dan membuktikan bukti
empiris pengaruh Total Quality Management (TQM) terhadap kinerja manajerial
melalui sistem akuntansi manajemen (quality goal, quality feedback, dan quality
incentive) sebagai variabel moderating. Sampel yang digunakan sebanyak 62
responden yang terbagi menjadi 28 responden dari perusahaan manufaktur di D.I.
Yogyakarta dan 34 responden dari perusahaan manufaktur di Jawa Tengah. Alat
analisis yang digunakan adalah analisis regresi linear berganda, setelah
sebelumnya dilakukan pengujian kualitas instrumen dan pengujian asumsi klasik.
Berdasarkan hasil penelitian dapat disimpulkan bahwa TQM berpengaruh
positif dan signifikan terhadap kinerja manajerial, TQM yang dimoderasi oleh
sistem akuntansi manajemen (quality goal, quality feedback dan quality incentive)
berpengaruh positif dan signifikan terhadap kinerja manajerial. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Total Quality Management (TQM), Kinerja Manajerial, Sistem Akuntansi Manajemen, Quality Goal, Quality Feedback, dan Quality incentive. Total Quality Management (TQM), Managerial Performance, Management Accounting System, Quality Goal, Quality Feedback, and Quality incentive | en_US |
| dc.title | PENGARUH TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA MANAJERIAL MELALUI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERATING | en_US |
| dc.title.alternative | (STUDI PADA PERUSAHAAN MANUFAKTUR DI D.I. YOGYAKARTA DAN JAWA TENGAH) | en_US |
| dc.type | Thesis
SKR
FE
620 | en_US |
