PENGARUH INTERAKSI TOTAL QUALITY MANAGEMENT DAN SISTEM PENGHARGAANTERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Hotel di Kota Medan)
Keywords:
Total Quality Management (TQM), SistemPenghargaan, KinerjaManajerialAbstract
Penelitian ini merupakan suatu studi mengenai system akuntansi manajemen. Penelitian ini bertujuan untuk menguji pengaruh TQM terhadap kinerja manajerial dengan system penghargaan sebagai variabel moderating. Penelitian ini dilakukan dengan mensurvei para manajer hotel berkuatitas tinggi di kota Medan. Unit analisisnya adalah para manajer hotel level menengah. Terdapat tujuh puluh tujuh kuesioner yang diterima, dan dianalisis dengan regresi sederhana dan interaksi perkalian. Hasil menunjukkan bahwa terdapat pengaruh langsung antara penerapan TQM terhadap kinerja manajerial. Hasil juga menunjukkan bahwa terdapat pengaruh interaktif antara TQM dan system penghargaan terhadap kinerja manajerial.References
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