PENGARUH SISTEM AKUNTANSI
MANAJEMEN TERHADAP HUBUNGAN MANAJEMEN KUALITAS PROSES DAN KINERJA KUALITAS
PRODUK
Bertha Kusuma Wardani
Universitas Islam Sultan Agung,
Semarang
bertha_cookies@yahoo.com
Muhammad Ja’far S.
Universitas Islam Sultan Agung,
Semarang
mjafarsyah@yahoo.com
ABSTRACT
The research was done to
investigate the influence of interaction Effects of Management Accounting
Systems and Process Quality Management on Product Quality Performance. Using
residual analysis approach, the research tested the hypotheses.
The data was collected from
Managers of manufacturing business in Central Java. There are 47 samples was
collected by using direct survey and was chosen by purposive random sampling.
The result indicates that, there
are no significant interaction effects of Process Quality Management and all
three Management Accounting Systems measures on internal quality management.
The results also indicate that, except for feedback, external quality is not
function of the interaction between Process Quality Management and Management
Accounting Systems variables. Based on this research, it is proven that
feedback is moderating variable of the relation between Process Quality
Management and Product Quality Performance.
Key
Word: Management Accounting Systems,
Process Quality Management, Internal Quality, External Quality
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