Pasaribu, Hiras (2009) PENGARUH KOMITMEN, PERSEPSI, DAN PENERAPAN PILAR DASAR TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL. Jurnal Akuntansi dan Keuangan Indonesia, 6 (2). pp. 193-220. ISSN 1829-8494
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Abstract
This research means to discover the influence o f top management commitment
and the perception o f division manager about total quality management (TQM)
and the implementation o f fundamental base o f it toward to the effectiveness o f
the quality cost control (QCC) and its implication to the managerial performance
at BUMN (state owned company) manufacturers in Indonesia. Population method
survey is implemented to 28 BUMN manufacturers in Indonesia. The data used are
primary and secondary data. Then, the hypothesis is tested using path analysis.
The results show that: 1) Top management commitment and perceptions o f division
managers have no significant relationship with the application o f the basic pillars
o f Total Quality management in BUMN manufacturer. (2) Simultaneously and
partially, the commitment o f top management, the perception o f division manager,
and the implementation o f fundamental base o f TQM have influence toward the
effectiveness o f QCC; and (3) The implications o f both simultaneously and
partially o f commitment o f top management, the perception o f division manager,
the implementation o f fundamental base o f TQM, and the effectiveness o f QCC
influence the managerial performance.
Keywords: commitment, perception, TQM, quality cost, performance
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | commitment, perception, TQM, quality cost, performance |
| Subjek: | H Social Sciences > H Social Sciences (General) |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 22 May 2020 08:42 |
| Last Modified: | 23 Mar 2021 04:26 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22705 |
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