Pengaruh Penerapan Total Quality Management (TQM), Sistem Pengukuran Kinerja, dan Komitmen Organisasi terhadap Kinerja Manajerial
DOI:
https://doi.org/10.62108/asrj.v1i1.4717Abstract
Penelitian ini merupakan penelitian kuantitatif terkait total quality management (TQM), sistem pengukuran kinerja, dan komitmen organisasi serta pengaruhnya terhadap kinerja manajerial. Penelitian ini melibatkan 39 manajer dari 27 kantor perusahaan jasa pengiriman yang tersebar di wilayah Kota Bekasi sebagai sampel. Pemilihan sampel dalam penelitian ini dilakukan secara jenuh. Pengujian hipotesis dalam penelitian ini menggunakan analisis jalur (path analysis) dengan melihat pengaruh langsung dan tidak langsung atas masing-masing variabel bebas terhadap variabel terikatnya menggunakan alat bantu SmartPLS, dengan tingkat signifikansi 5% (0.05). Hasil dari pengujian diperoleh (1) tidak terdapat pengaruh signifikan atas TQM terhadap kinerja manajerial, (2) tidak terdapat pengaruh signifikan atas sistem pengukuran kinerja terhadap kinerja manajerial, dan (3) terdapat pengaruh positif dan signifikan atas komitmen organisasi terhadap kinerja manajerial.
References
Aisyiah & Tanjung. (2019). The Influence Of Total Quality Management (TQM) To Managerial Performance With And Reward System As Moderating Variables (Case Study at North Sumatra Muhammadiyah General Hospital). Prosiding Universitas Muhammadiyah Jember, 197–203. http://jurnal.unmuhjember.ac.id/index.php/sncp/article/view/2016
Aji, G., & Kholili, N. (2016). Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Melalui Kemampuan Interpersonal Pemimpin Berbasis Syariah (Studi Kasus Pada Bmt Di Kota Pekalongan). Jurnal Hukum Islam, 1(1), 217–228. https://doi.org/10.28918/jhi.v1i1.549
Astuti & Rifa’i. (2020). Application Of Total Quality Management (TQM), Performance Measurement System And Effectiveness Systems On Managerial Performance. Jurnal Mantik, 4(1), 739–743. http://iocscience.org/ejournal/index.php/mantik/article/view/847
Bazerman, M.H.& Moore, D. A. (2009). Judgement in Managerial Decision Making. John Wiley & Sons, Inc.
Bernadin, H. J. & Russel, J. E. A. (1993). Human Resource Management: An Experimental Approach. McGraw Hill Companies.
Bourne, M., Melnyk, S., & Bititci, U. S. (2018). Performance measurement and management: theory and practice. International Journal of Operations and Production Management, 38(11), 2010–2021. https://doi.org/10.1108/IJOPM-11-2018-784
Buathong, S.& Bangchokdee, S. (2017). The Use of The Performance Measures in Thai Public Hospitals. Asian Review of Accounting, 25(4), 472–485.
Chaerunisak, U. H., & Aji, A. W. (2020). Penerapan Total Quality Management Terhadap Dampak Kinerja Manajerial dan Laba Perusahaan pada UMKM Yogyakarta. Moneter - Jurnal Akuntansi Dan Keuangan, 7(1), 10–14. https://doi.org/10.31294/moneter.v7i1.6811
Chong, V. K., & Eggleton, I. R. C. (2007). The impact of reliance on incentive-based compensation schemes, information asymmetry and organisational commitment on managerial performance. Management Accounting Research, 18(3), 312–342. https://doi.org/10.1016/j.mar.2007.04.002
Collier, P. M. (2003). Accounting for Managers. John Wiley & Sons, Inc.
Cook, J., & Wall, T. (1980). New work attitude measures of trust, organizational commitment and personal need non‐fulfilment. Journal of Occupational Psychology, 53(1), 39–52. https://doi.org/10.1111/j.2044-8325.1980.tb00005.x
Dahlgaard, J.J., Kristensen, K.,& Kanji, G. K. (1998). Fundamentals of Total Quality Management. Taylor & Francis.
Dasrita, T., Rusli Tanjung, A., & Mutia Basri, Y. (2015). Hubungan Sistem Pengukuran Kinerja dengan Kinerja Manajerial: Peran Keadilan Prosedural, Kejelasan Peran, dan Komitmen Organisasi sebagai Variabel Pemediasi. Sorot, 10(2), 195. https://doi.org/10.31258/sorot.10.2.3215
Dauhan, J. (2013). Total Quality Management, Budaya Organisasi Pengaruhnya Terhadap Kinerja Manajerial Pt. Pln Area Suluttenggo Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(4), 2097–2106. https://doi.org/10.35794/emba.v1i4.3419
Dewi, I. R. (208 C.E.). Pengaruh Penerapan Total Quality Management (TQM), Sistem Pengukuran Kinerja Dan Sistem Penghargaan (Reward) Terhadap Kinerja Manajerial (Studi Empiris pada Hotel di Kota Padang dan Bukittinggi). Jurnal Akuntansi Dan Keuangan, 1(2), 61–70. http://ejournal.unp.ac.id/students/index.php/akt/article/view/72
Douglas, T. J., & Judge, W. (2001). TQM implementation and competitive Advantage - Structural control and exploration. Academy of Management Journal, 44(1), 158–189.
Eccles, R. (1991). The performance measurement manifesto. Harvard Business Review, 69(1), 131–137.
Goetsch, D.L.& Davis, S. (2014). Quality Management for Organizational Excellence: Introduction to Total Quality. Pearson Education Limited.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A Primer on Partial Least Squares Structural Equation Modeling. Sage Publication Inc.
Hansen & Mowen. (2007). Managerial Accounting, 8 Ed. Thompson South-Western.
Hernawan, A., Mahmud, A., & Agustina, L. (2014). Pengaruh Total Quality Management (Tqm), Sistem Pengukuran Kinerja Dan Sistem Penghargaan Terhadap Kinerja Manajerial. Accounting Analysis Journal, 3(1), 80–89. https://doi.org/10.15294/aaj.v3i1.3914
Honggren, C.T., Sunden, G.L.,& Stratton, W. O. (1996). Introduction to Management Accounting. Prentice Hall Inc.
Janri D. Manafe, T. S. (2019). The Impact of Organizational Commitment as Mediator and Moderator Relationship between Budgeting Participation on Managerial Performance/ Evidence From Indonesia. The International Journal of Social Sciences World, 01(01), 11–20. https://doi.org/10.5281/zenodo.3522567
Jatmiko, B., Laras, T., & Rohmawati, A. (2020). Budgetary participation, organizational commitment, and performance of local government apparatuses. Journal of Asian Finance, Economics and Business, 7(7), 379–390. https://doi.org/10.13106/jafeb.2020.vol7.no7.379
Lubis, H. Z. (2008). Pengaruh Total Quality Management Terhadap Kinerja Manajerial Dengan Sistem Pengukuran Kinerj Sebagai Variabel Moderating (Studi Pada Perusahaan Manufaktur Di Kim). Pengaruh Kualitas Produk Dalam Perusahaan Pemasaran, Vol. 8, No(1), 1–18. http://jurnal.umsu.ac.id/index.php/akuntan/article/view/445
Lubis, H. Z., & Aprilia, B. (2021). Analysis Of The Relationship Of Total Quality Management Implementation With Managerial. Proceeding International Seminar On Islamic Studies, 2(1), 586–595.
Mahoney, T.A., Jerdee, T.H, & Caroll, S. J. (1963). Development of Managerial Performance: A Research Approach. Southwestern Publishing Co.
Mintje, N. (2013). Pengaruh Tqm, Sistem Penghargaan Dan Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial Pada Pt. Air Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3), 52–62. https://doi.org/10.35794/emba.v1i3.1939
Mowday, R. T. (1982). Employee - Organizational Linkages: The Psychology of Commitment Absentism and Turnover. Academic Press Inc.
Muttaqin, G. F., Taqi, M., & Arifin, B. (2020). Job Performance During COVID-19 Pandemic: A Study on Indonesian Startup Companies*. Journal of Asian Finance, Economics and Business, 7(12), 1027–1033. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.1027
Parwitasari, A. A. S. I. D., & Wirasedana, I. W. P. (2018). Pengaruh Penerapan Total Quality Management, Komitmen Organisasi pada Kinerja Manajerial dengan Reward sebagai Variabel Moderasi. E-Jurnal Akuntansi, 25, 2072. https://doi.org/10.24843/eja.2018.v25.i03.p17
Ridwan, M., & Hamelinda, F. (2017). Pengaruh Gaya Kepemimpinan, Motivasi Kerja, Dan Komitmen Organisasi Terhadap Kinerja Manajerial (Survey Pada Kantor Cabang Pembantu Bank Di Kota Sungai Penuh). Jurnal Manajemen Terapan Dan Keuangan, 6(3), 169–181. https://online-journal.unja.ac.id/mankeu/article/view/4251/5971
Robbin, S. P. (1990). Organizational Theory: Structure Design and Application. Prentice Hall Inc.
Said, M. S. A., & Janudin, S. E. (2020). Does Contemporary Performance Measurement Systems Effect Co-Operatives Managerial Performance: Evidence from Malaysia. International Journal of Academic Research in Business and Social Sciences, 10(7), 383–394. https://doi.org/10.6007/ijarbss/v10-i7/7429
Santika, E., Muhtarom, A., Najiah, E.F., Ruswaji, Nurkholidah, L., Azizah, L.N.,& Isnawati, U. M. (2020). Analysis of Total Quality Management (TQM), Performance Measurement System, Reward System, and Organizational Commitment to Managerial Performance on Dealer Bonanza Motor Lamongan. Jurnal Ekonomi Manajemen Dan Sosial, 3(1), 26–44.
Simpson, K. F., & Fiedler, F. E. (1969). A Theory of Leadership Effectiveness. In Industrial and Labor Relations Review (Vol. 22, Issue 2). https://doi.org/10.2307/2520997
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Accounting Student Research Journal
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
This work is licensed under a Creative Commons Attribution 4.0 International License.