Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Vol 17, No 1 (2014)

PENGARUH PENERAPAN STRATEGI KEUNGGULAN BERSAING DAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA PERUSAHAAN DENGAN INFORMASI AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERATING (Studi pada BUMN Industri Strategis di Kota Bandung)

Angela Merici Minggu (Universitas Kristen Artha Wacana Kupang)



Article Info

Publish Date
01 Feb 2014

Abstract

This study aim to estimate empirically the influence of competitive advantage strategy and total quality management implementation simultaneously or partialy on BUMN-IS performance in Bandung with management accounting information as a moderating variable. The method uses in this research is census method. In determining the number of samples, because the subject is less than a hundred, taken all the better The researh conducted on 55 manager on BUMN strategic industry in Bandung. Data used in this research were primary data collected by questioners. Analysis method uses in this researh was descriptive and verifikatif analisys and hypothesis testing method used MRA (Moderated Regression Analysis). The result of this research show that there are the effect of competitive advantage strategy and implementation of total quality management simultaneously on organization performance. Partially the competitive advantage strategy has a positive influence on organization performance, total quality management whereas no significant influence on organization performance and management accounting information moderate the competitive advantage and TQM has a positive significant influence on organization performance Keywords : competitive advantage strategy, total quality management, management accounting information and organization performance.

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Journal Info

Abbrev

wahana

Publisher

Subject

Economics, Econometrics & Finance

Description

Wahana merupakan Jurnal Ekonomi, Manajemen dan Akuntansi yang diterbitkan oleh Akademi Akuntansi Yayasan Keluarga Pahlawan Negara sebagai media untuk mengkaji berbagai fenomena atau permasalahan maupun hasil penelitian yang berhubungan dengan Ilmu Ekonomi, Manajemen dan Akuntansi dalam arti luas. ...