Anda belum login :: 25 Apr 2024 15:10 WIB
ArtikelThe Effects of Balanced Scorecard On The Relationship Between Total Quality Management And Performance: A Test Of Two Different Models  
Oleh: Sholihin, Mahfud ; Laksmi, Ayu Chairina
Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 13 no. 1 (Jun. 2009), page 13-28.
Topik: Balanced Scorecard; Total Quality Mangement; Performance
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: AA70.2
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelThis study exmines the relationship between Total Quality Management (TQM), Balanced Scorecard (BSC), and organizational performance. In particular, this study investigates whether TQM affects performance; and if so, whether the is influenced by BSC implementation. In examining the relationship between TQM, BSC and performance, this study proposes two different models, namely intervening/mediating model and moerating model. This study employs the the intervening model to test whether the effect of TQM on performance is mediated by BSC. On the other hand, this study use the moderating model to examine whether BSC moderates the relationship between TQM and performance. The results of this study demonstrate that both TQM and BSC are positively and significantly assosiated with performance. The path analysis reveral that partially, BSC mediates the relationship between TQM and performance. The results of moderated regression analysis, however, indicate there is no moderating effect of BSC on the relationship between TQM and performance. Thus, the results of this study provide support for the intervening model, but not for the moderating model. The results, however, should be interpreted cautiously due limitations contained in this study.
Opini AndaKlik untuk menuliskan opini Anda tentang koleksi ini!

Process time: 0.015625 second(s)