Pengaruh Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Keefektifan Penerapan Teknik Total Quality Management

Retno Kurnianingsih (adv.: Dr. Nur Indriantoro, M.Sc), Dr. Nur Indriantoro, M.Sc

2000 | Tesis | S2 Accounting

Penelitian yang menguji mengenai praktik pemanufakturan dengan menggunakan teknik Total Quality Management (TQM) dan desain system akuntansi manajemen secara interaktif berpengaruh terhadap kinerja menjadi salah satu topik penelitian yang menarik saat ini. Karena TQM merupakan suatu teknik yang sering digunakan oieh perusahaan manufaktur dalam rangka meningkatkan efektivitas perusahaan meialui kinerja. Desain sistem akuntansi yang digunakan daiam penelitian ini meliputi; sistem pengukuran kinerja dan sistem penahargaan yang digunakan sebagai variable moderating.

Data penelitian diperoieh meialui mail survey kepada para manajer. Penelitian ini menggunakan 47 responden para manajer dan berbagai departemen fungsionai yang bekerja di perusahaan manufaktur yang terdaftar di capital market directory 1999. Data dianalisis dengan menggunakan model regresi berganda. Analisis selanjutnya menyatakan bahwa terdapat pengaruh positif dari teknik-teknik TQMN dan sistem pengukuran kinerja serta sistem pengharaaan terhadap kinerja manajerial. Hasil penelitian ini berhasil mendukung penelitian sebeiumnya yang menemukan bahwa kinerja yang tinagi dapat dicapai jika praktik pemanufakturan TQM digunakan secara bersama dengan variabel moderating yaitu sistem pengukuran kinerja dan sistem penghargaan

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 performance. The management accounting system designs used in this study were performance measurement system and the reward system as the moderating variables.

Data of the study was collected via 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 was 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

Kata Kunci : TQM, Kinerja Manajerial, Sistern Pengukuran Kinerja dan Sistem Pengharga, TQM, Managerial Performance. Performance Measurement System; Reward System