Pengaruh Moderasi Sistem Pengukuran Kinerja, Sistem Penganggaran terhadap Total Quality Management (TQM) dan Kinerja.
Almatius S Marsudi, S.E. Ak. M.Si.
Jurnal Ilmiah WIdya Mandala Madiun, "Widya Warta" No.01 Tahun XXVI/Januari 2003 ISSN:0854-1981
Study to investigated wheter Total Quality Management (TQM) techniques in manufacturing practices and management accounting system interactively affect performance is an interesting area of research for many years. It has been postulated that TQM has positive effect on performance in general. Several prior research, held to examine relationship between manufacturing practices (TQM) and management accounting systems affect performance, have yield the inconsistency results.
The study use data collected through mail survey to several managers in Jawa Timur. The responses of 47 managers drawn from cross-departement of Indonesian manufacturing companies to a questionaire survey designed to measure the variablewere anlyzed using a multiple regresions model. ANalysis found that the positive effect of TQM techniques and performance measures system and reward systems. These result of this study were generally consistent with those from prior empirical research wich showed that higher performance can be achieved when TQM practice are used along with reward systems and measures performance systems.
Keyword: TQM, managerial performance, measures performance systems, reward systems. .