PENGARUH SISTEM PENGUKURAN KINERJA, SISTEM REWARD, DAN PROFIT CENTER TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT DENGAN KINERJA MANAJERIAL

AIDA AINUL MARDIYAH
STIE Malangkucecwara MalangLISTIANINGSIH
Alumni STIE Malangkuçeçwara MalangABSTRACT

This study intends to identify the influencing of measurement performance ystems, reward systems, and profit center for relationship total quality management with management performance. Data is selected using random sampling. The analysis units for responses of 22 managers¾middle management and marketing¾. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regression.

The study results are as follows: first, the results provide support for the hypothesis that measurement performance systems and total quality management have an interactive effect on management performance, second, the results provide support for the hypothesis that reward systems and total quality management have an interactive effect on management performance, third the results provide no support for the hypothesis that profit center and total quality management have an interactive effect on management performance, fourth, the normal data test using p-p plot and non response bias using t-test shows an insignificant result. This means that there are non response bias and the normal data, fifth, this is demonstrated by the multicolinearity number r < 0,8 or VIF mean 1 that shows that the multicolinearity is not dangerous, the Durbin Watson approaches 2 which means that between one variable and the other there is no dependency relationship (independent), and homoscedacity occur.

Keywords: total quality management (TQM), measurement performance systems, reward systems, profit center, and management performance.
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Competitive environment are increasingly keen global demand and enhance the quality and excellence enterprise competitiveness is influenced by two important factors ie the quality high and costs low. Manufacturing companies trying to make continuous improvement techniques typically use total quality management (TQM) or Just-In-Time (JIT). Some companies that have implemented TQM, some have managed to improve its performance, but there also has not been able to improve its performance (Sim and Killough, 1998).

Some researchers claim that the accounting firm’s performance is low, due to its dependence on Management Accounting Systems company that failed in the determination of appropriate targets, performance measurement and reward system (rewards). Effectiveness of the implementation of TQM requires a fundamental change in organizational infrastructure, including: system allocation decision-making authority, performance measurement system, a system of reward and punishment.

The findings of Ittner and Larcker (1995) found no evidence that organizations that practice TQM and Management Accounting System can achieve high performance. Other researchers are Sim and Killough (1998) and Kurnianingsih (2000) indicate a positive and significant influence between TQM implementation practices to the design of Management Accounting Systems on performance.

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