PENGARUH TOTAL QUALITY MANAGEMENT SISTEM AKUNTANSI MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (Study Empiris di Perusahaan Jasa Wilayah Surakarta)

Authors

  • Sugiyatno, Rispantyo & Djoko Kristianto

Abstract

The study aims to test hypotheses about the influences of Total Quality
Management, accounting systems management (SAM) and reward systems to
managerial performance services company Surakarta. The type of data in this study
are primary data, method of data collection is done by distributing questionnaires by
purposive sampling method. The sample used in this study is the staff in the
accounting division with four sample services company in the region Surakarta with
35 respondents. The analytical method used in this research is multiple regression
analysis. Results of the analysis showed that the (1) Total Quality Management have
a significant effect on managerial performance, (2) Management Accounting System
significantly influence managerial performance, and (3) award system but no
significant effect on managerial performance.
Keywords: Total Quality Management, Accounting System Management, Choice
System, Managerial Performance.

Published

2017-09-16