IMPLEMENTASI MANAJEMEN KUALITAS DAN PENGARUHNYA PADA KINERJA PERUSAHAAN DITINJAU DARI SUDUT PANDANG TOTAL QUALITY MANAJEMEN
(Studi Empiris Terhadap Manajer Perusahaan Manufaktur di Jawa Tengah)
TESIS
Diajukan sebagai salah satu syarat
Memperoleh derajat S-2 Magister Sains Akuntansi
Diajukan oleh :
Nama : Kiswanto
NIM : C4C005266
PROGRAM STUDI MAGISTER SAINS AKUNTANSI
PROGRAM PASCASARJANA UNIVERSITAS DIPONEGORO
SEMARANG
2007
ABSTRACT
This study examines the influence of Quality Management Practices on
Performance of Total Quality Management implementation Continuing research
by Lakhal et al. (2006), as for becoming object from this research is
manufacturing business which located in Cenral of Java Indonesia.
This research represent the empirical test which used random sampling
techniques in data collection. Data were collected using a survey of 93 Top
Managers, Production Managers and Operational Managers from manufacturing
organizations in Central Java, Indonesia. Data analysis uses Structural Equation
Model (SEM) with the program SmartPLS (Partial Least Square).
Result of hypothesis Examination indicate that from seven hypothesis
raised, there is five accepted hypothesis. Accepted Hypothesis is hypothesis 1
(there are influence between Management Practices to Infrastructure Practices),
hypothesis 3 (there are influence between Infrastructure Practices to Operational
Performance), hypothesis 5 (there are influence between Core Practices to
Operational Performance), hypothesis 6 (there are influence between Core
Practices to Financial Performance), hypothesis 7 (there are influence between
Core Practices to Product Quality). There is two Hypothesis that no correlation,
two hypothesis is hypothesis 2 (there are no influence between Infrastructure
Practices to Core Practices), hypothesis 4 (there are no influence between
Infrastructure Practices to Financial Performance).
Keywords: Management Practices, Infrastructure Practices, Core Practices,
Financial Performance, Product Quality, Operational Performance,
Structural Equation Model ( SEM), Partial Least Square
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