Jurnal Akuntansi Indonesia
Vol. 16 No. 1 (2020): Februari

TOTAL QUALITY MANAGEMENT DAN PARTISIPASI ANGGARAN SEBAGAI ANTISEDEN KINERJA MANAJERIAL DI PABRIK GULA KOTA MALANG

Annisa Fatimah (a:1:{s:5:"en_US"
s:35:"Akuntansi, Politeknik Negeri Malang"
})
Agnes Kristina Pardede (Politeknik Negeri Malang)
Anik Kusmintarti (Politeknik Negeri Malang)

Article Info

Publish Date
27 Oct 2020

Abstract

Total quality management (TQM) and budget participation become a significant step for the company to achieve optimal employee performance. For this reason, this study is intended to add empirical evidence related to the relationship of these variables. 39 respondents were selected to this research through questionnaires distribution to all employees who involved in budget participation on company which apply the TQM concept at the Sugar Factory of Malang. Multiple linear regression analysis with Partial Least Square (PLS) is used to analyze. The analysis results prove that TQM and budgetary participation have a significant effect on employee performance.

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Journal Info
Jurnal Akuntansi Indonesia
Website

Abbrev

JAI

Publisher

Universitas Gajayana Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Indonesia (JAI) berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan untuk pengembangan teori dan praktek akuntansi di Indonesia dan asia tenggara. JAI mencakup berbagai pendekatan penelitian, yaitu: kuantitatif, kualitatif dan metode campuran. JAI ...