ANALISIS HUBUNGAN STRATEGI KUALITAS, SISTEM PENGENDALIAN STRATEGIK, DAN KINERJA ORGANISASIONAL: STUDI EMPIRIS PADA KONDISI KRISIS DI INDONESIA

Embun Suryani (Adv: Dr. Gudono, MBA), Dr. Gudono, MBA

2001 | Tesis | S2 Accounting

This study intends to examine whether organizations following a quality oriented strategy have adopted the strategic control practices discussed in the quality management literature, and investigated the relationship between quality-oriented strategy and crisis perceptions. Data is selected using purposive non probability sampling. The analysis units for responses of 68 top managers from manufacturing firms that listed in the Top Companies and Big Groups in Indonesia. The data collection is performed using mail survey.

Based on literature review and theory, eleven hypotheses were made. The first nine hypotheses are about correlations between quality-oriented strategy and strategic control practices. The tenth is about correlations between crisis and quality-oriented strategy. In addition, the eleventh is about performance consequences of interaction between quality-oriented strategy and strategic control practices. The first nine hypotheses and the tenth were investigated by Pearson correlations, and the eleventh was investigated by Stepwise regression model.

The study results provide support for the hypothesis that organizations placing greater emphasis on quality in their strategic plans do tend to make greater use of quality-related strategic control practices. However, we find no evidence to support the claim that crisis have a negatively relationship between quality-oriented strategy. Finally, several strategic control practices are positively and negatively associated with performance, consistent with claim that formal strategic control system can actually hinder performance in some circumstances.

Kata Kunci : Quality-oriented strategy, strategic control practices, crisis, and organizational performance