Pengaruh Penerapan Total Quality Management (TQM), Gaya Manajemen Dan Sistem Pengendalian Internal Terhadap Kinerja Manajerial (Studi Empiris pada Hotel di Kota Padang)

Robert Vano - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to test and provide empirical evidence on: 1) The effect of TQM on managerial performance. 2) The effect of management styles on managerial performance. 3) The effect of the internal control system on managerial performance. This study classified the causative research. The population is 16 Hotels in Padang. The data used are Primary data. Methods of data collection using questionnaires. Analysis using multiple linear regression.

Results significance level of 5%, then the results of this study concluded: (1) Total Quality Management (TQM) is not significant and positive impact on managerial performance in hotel services companies in the Padang with t <t table is 0.583 <2:01 and (sig 0 , 05 <0.563). (2) management style is significant and positive impact on managerial performance in hotel services companies in the Padang with that t> t table is 2.055> 2.01 and (sig 0.045 <0.05). (3) The Internal Control System significant and positive impact on the managerial performance in hotel services companies in the Padang with t count> t table is 2.616 <2:01 and (sig 0.05> 0.012).

Suggestions for this study include: 1) At the time of administration of the questionnaire, the researchers encountered obstacles to meet directly with the respondents. So the researchers distributed a questionnaire is likely filled by another employee. Only a few respondents from a few companies are willing to meet and fill out a questionnaire by the researcher. 2) The variables tested only a small part of the many variables that affect managerial performance, should be examined other variables that may affect managerial performance. Organizations such as motivation, reward systems, budgeting systems and others. 3) The sample of this study can also be extended to other major cities and in other types of companies, so the results of this study can be generalized later

Keyword : Tottal Quality Management, Management Style, Internal Control System and Managerial Performance


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