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Meyliana -
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Economics, Econometrics & Finance

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Pengaruh Total Quality Management pada Sistem Pengukuran Kinerja Terhadap Pengembangan Produk dan Efisiensi Biaya: Studi Kasus pada PT Bintang Alam Semesta Meyliana -; Agus Yoan Renata
Jurnal Akuntansi Vol. 4 No. 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.785 KB) | DOI: 10.28932/jam.v4i1.354

Abstract

The growing global competition will encourage firms to try to maintain their competitive advantage. One way that can be done by giving full attention to the quality. With regard to this, so this research tries to identify the variables that affect the quality of a company's products. The variables used include Total Quality Management (TQM) and performance measurement systems. Performance measurement system include product development and cost efficiency. Samples taken by using purposive sampling method. The purpose of this research was to 1) know how much influence TQM in measuring performance, improving cost efficiency, and perform product development in the company's operations; 2) to determine the importance of the role of TQM in improving the company's competitive advantage; and 3) to determine strengths and weaknesses in the practice of TQM. The results showed that performance measurement systems have a positive impact on Total Quality Management.
Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Maria Natalia; Meyliana -; Debbianita -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.673 KB) | DOI: 10.28932/jam.v9i2.485

Abstract

AbstractThe purpose for this research is to test the influence of audit quality to earnings management on manufacturing companies in Indonesia. In this research, the measurement of audit quality divided in five proxies: auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness. The measurement is refers to Habbash and Alghamdi (2016) research. This research used secondary data from manufacturing companies’s annual report listed on Indonesia Stock Exchange in 2015. Data analysis method used in this research is multiple linear regression test. The sample used in this research is 73 manufacturing companies. The results showed that the auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness have no effect on earnings management.Keywords: Audit Quality, Auditor Size, Auditor Opinion,  Earnings Management, and Industry Specialization   
Co-Authors Agus Yoan Renata Debbianita Maria Natalia