Aditya Hernawan, Aditya
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PENGARUH TOTAL QUALITY MANAGEMENT (TQM), SISTEM PENGUKURAN KINERJA DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL Hernawan, Aditya; Mahmud, Amir; Agustina, Linda
Accounting Analysis Journal Vol 3 No 1 (2014): March 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i1.3914

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Quality Management (TQM), sistem pengukuran kinerja dan sistem penghargaan terhadap kinerja manajerial pada PT. Taspen (Persero) baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah manajer tingkat menengah dan bawah di PT Taspen (Persero) Kantor Cabang Utama Semarang. Metode pemilihan sampel penelitian ini menggunakan purposive sampling sehingga diperoleh 34 responden. Hasil penelitian ini menunjukkan bahwa secara simultan variabel Total Quality Management (TQM), sistem pengukuran kinerja dan sistem penghargaan berpengaruh terhadap pembiayaan kinerja manajerial. Secara parsial Total Quality Management (TQM) berpengaruh positif terhadap kinerja manajerial. Sistem pengukuran kinerja berpengaruh positif terhadap kinerja manajerial Dan Sistem penghargaan berpengaruh positif terhadap kinerja manajerial.Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial Total Quality Management (TQM) berpengaruh positif terhadap kinerja manajerial. Sistem pengukuran kinerja berpengaruh positif terhadap kinerja manajerial Dan Sistem penghargaan berpengaruh positif terhadap kinerja manajerial.The purpose of this study was to determine whether there is influence of Total Quality Management (TQM), system performance measurement and reward systems on managerial performance at PT. TASPEN (Persero) either partially or simultaneously. The population in this study is a managers of mid-level and managers  of lower PT. TASPEN (Persero) at office center Semarang. The study uses purposive sampling there are 34 respondent. The results of this research indicate that simultaneously variable of Total Quality Management ( TQM ) , system performance measurement and reward systems affect the performance of managerial finance. Total Quality Management ( TQM ) has a positive effect on managerial performance. Performance measurement system has a positive effect on managerial performance and rewards system has a positive effect on managerial performance.