PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT DENGAN KEPUASAN KERJA PADA PERUSAHAAN GO PUBLIK DI BURSA EFEK JAKARTA [JURNAL]
ABSTRACT
The purpose of this research is to examine empirically the effect of management
accounting systems and leadership style to the relationship between Total Quality
Management (TQM) with job satisfaction. The hypothesis is that there are significant
influence of management accounting systems and leadership style to relationship between
Total Quality Management (TQM) with job satisfaction.
Taken population in this research consists of companies in Indonesian Capital Market
Directory (ICMD) year 2004. The samples are middle managers of manufacturing business
in ICMD. The hypotheses are examined by moderated regression analysis. Therefore, data
must be analyzed by classical assumption, i.e. normality, autocorrelation, and
heteroscedasticity.
The examination indicated that all variable are valid and reliable. The classical
assumption test fulfilled the classical assumption. Results of hypothesis examination indicate
that leadership style has effect to the relationship between Total Quality Management (TQM)
with job satisfaction. Nevertheless, the effect of management accounting systems to
relationship between Total Quality Management (TQM) with job satisfaction is not supported
by the research.
Keyword: Total Quality Management (TQM), Management Accounting Systems, Leadership
Style, Job Satisfaction.
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