Pengaruh sistem pengukuran kinerja dan sistem penghargaan terhadap efektifan Penera teknik total Quality Managemen studi empiris pada Perusahaan Manufaktur Di Indonesia = The Influence of Performance Measuremen
ABSTRACT Studies examining the manufacturing practices using Total Quality Management (TQM) and the management accounting system designs that interactively affected performance became an interesting area of research for many years. TQM was a technique that was frequently used by manufacturing compan...
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| Format: | Article NonPeerReviewed |
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[Yogyakarta] : Universitas Gadjah Mada
2001
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| Online Access: | https://repository.ugm.ac.id/21265/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=4124 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | ABSTRACT
Studies examining the manufacturing practices using Total Quality Management (TQM) and the management accounting system designs that interactively affected performance became an interesting area of research for many years. TQM was a technique that was frequently used by manufacturing companies in order to improve the company's effectiveness through performace. The management accounting system designs used in this study were performance measurement system and the reward system as the moderating variables.
The data collection was conducted by using mail survey to managers. This study used 47 respondens of managers from various functional departments of manufacturing companies listed in the capital market directory 1999. Data were analyzed using multiple regression model. Further analysis showed that there were positive effects of the TQM techniques as well as the performance measurement system and reward system on the managerial performance. The results of this study supported previous studies' finding that high performance can be achieved if the TQM manufacturing practices were employed along with the moderating variables, i.e. the performance measurement system and reward system.
Keywords: TQM managerial performance �measures performance systems--reward systems. |
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