PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL DENGAN SISTEM PENGUKURAN KINERJA DAN SISTEM PENGHARGAAN (REWARD) SEBAGAI VARIABEL MODERATING (Studi Empiris pada Hotel di Indonesia)

Abstract

Pengaruh antara interaksi TQM dengan sistem alcuntansi manajemen terhadap Icinetja telah banyak diuji , namun hash-basil penelitian tersebut masih menunjukan basil yang tidak konsisten. Butch yang saling bertentangan tersebut merefleksikan adanya pengaruh variabel kontinjen yang mempengaruhi hubungan antara TQM dengan Idneija manajerial. Penelitian ini secara empiris menguji pengaruh total quality management terhadap kinerja manajerial dengan sistem pengulcuran kinerja dan sistem penghargaan (reward) sebagai variabel moderating. Data primer pada penelitian ini diperoleh dad pendapat atan persepsi manager tinglcat menengah hotel berbintang 3, 4, dan 5 di Indonesia. Data dikumpullcan dengan mail survey, yang didistribusikan ke 500 manajer tingkat menengah hotel. Kuesioner yang kembali 79 kemudian dianalisis dengan regresi sederhana dan multiplicative interaction. Basil penelitian menunjulcan ada pengaruh langsung penerapan TQM terhadap ldneaja manajerial, ada pengaruh antara interaksi TQM dengan sistem reward terhadap kinerja manajerial, dan tidak ada pengaruh antara interalcsi dengan sistem pengukuran lcinerja terhadap kinerja manejerial. Kata-kata lcunci : Total Quality Management, sistem pengukuran kinerja, Stem reward, The effect of interaction between TQM and Mangement Accounting System on performance have been tested. However, the results of these research showed unconsistenttly. These conflict evidences reflected an impact of contingency variable that influenced the relation between TQM and performance. This research empirically investigated the influence of TQM on managerial performance with performance measurement system and reward system as moderating variable. Primary data received from peception of high qualified hotel managers in Indonesia. The data collected by mail survey that distributed to the midle hotel managers. There are seventy nine questionaires received and analyzed by simple regression and multiplicative interaction. The result showed a direct effect of TQM application on managerial performance. It's also showed an effect of interaction between TQM and reward system on managerial performance. But there's no effect of interaction between TQM and performance measurement system on managerial performance. Keywords. Total Quality Management (TQM), Performance Measurement System, Reward System, Managerial Performance.