Pengaruh Benchmarking, insentif, dan empowerment pada kinerja organisasional :: Three way interaction

CAHYOTOMO, Artha Priladi, Dr. Supriyadi, MSc

2004 | Tesis | S2 Akuntansi

Penelitian ini bertujuan menjelaskan apakah interaksi benchmarking, incentives dan empowerment berpengaruh positif pada kinerja organisasi yang bergerak dalam bidang manufaktur. Penelitian ini dikembangkan dari penelitian terdahulu dengan menambahkan empowerment sebagai variabel independen. Penelitian ini diselesaikan dalam waktu enam bulan dari Desember 2003 sampai awal Juni 2004. Hasil pengujian moderated regression analysis menunjukkan bahwa interaksi tiga arah (three way interaction) signifikan, sehingga dapat disimpulkan ada interaksi tiga arah antara benchmarking, incentives dan empowerment berpengaruh positif pada manufacturing product cost improvement dan product quality performance.

The research aims at explaining whether the interaction of benchmarking, incentives and empowerment has a positive effects on the performance of the organization in manufacturing area. It is developed from the previous studies by adding empowerment as independent variable. It is completed in six months from December 2003 to early June 2004. The results of moderated regression analysis indicate that the three way interactions is significant and it was concluded that there was a three-ways interaction between benchmarking, incentives and empowerment. The interaction has a positive effects on manufacturing product cost improvement and product quality performance.

Kata Kunci : Kinerja Organisasional,Benchmarking Insentif dan Empowerment,