The Influence of Management Accounting Information Systems and Total Quality Management on Managerial Performance
DOI:
https://doi.org/10.30872/jinv.v21i1.3506Keywords:
Management Accounting Information System, Total Quality Management, Managerial PerformanceAbstract
This study aims to determine the influence of management accounting information systems and total quality management on managerial performance at PT Tri Mandiri Selaras Daihatsu Samarinda. This study uses a quantitative approach. The population in this study is employees at PT Tri Mandiri Selaras Daihatsu Samarinda. The sampling technique used a saturated sampling method where the entire population is sampled, with a total of 41 samples. This study uses multiple linear regression analysis using the IBM SPSS (Statistical Package for Social Science) version 27 application analysis tool. The results of this study indicate that the management accounting information system has a positive and significant effect on managerial performance, and total quality management has a positive and significant effect on managerial performance
References
Anggraeni, A. P., & Rachmawati, T. (2023). The Influence of Good Corporate Governance, Total Quality Management, and Management Accounting Information System on Managerial Performance. Economic and Business Management International, 5(3), 2715–3681.
Animah, A. (2021). The Influence of Management Accounting Information Systems and Environmental Uncertainty on Managerial Performance. Journal of Accounting and Business Research, 5(2), 155. https://doi.org/10.35308/akbis.v5i2.3998
Cincing, S. (2022). The Effect of Total Quality Management (TQM) and Awards (Reward) on Managerial Performance (Empirical Study on Credit Plus Palangka Raya Branch Office). Journal of Science and Organizational Management, 3(1), 1–9. https://doi.org/10.52300/jmso.v3i1.3515
Febrianti, S. A., Suastina, I. G. P. B., Ulum, M. B., & Putrianti, E. (2021). The Effect of Total Quality Management (TQM) on Managerial Performance with the Award System as a Moderation Variable (Study on Supermarkets in Mataram). Scientific Journal of Hospitality, 9(2), 235–240. https://doi.org/10.47492/jih.v9i2.341
Fitria. (2017). The Effect of Total Quality Management on Managerial Performance (Empirical Study on Bank BRI). Journal of Social and Economic Sciences, I (November 2016), 158–163.
Hammi, M. A., Hasugian, H., & Aslami, N. (2023). The Influence of Management Accounting Information Systems and Performance Measurement Systems on Managerial Performance in Case Study Units at PT. Sentosa Plastic Industry. Accounting, 2(4), 1–19.
Jonnie, N. E. (2022). The Influence of Total Quality Management and Management Accounting Information System on Managerial Performance in Hotel Companies in Palembang City. Journal of Accounting Information, 1(2). http://eprints.ukmc.ac.id/7318/
M, N. I., Mus, A. R., & Ahmad, H. (2021). The Influence of Management Accounting System and Environmental Uncertainty on Managerial Performance at Pt. Adira Dinamika Multi Finance Tbk Jayapura Branch Office. Journal of Accounting Sciences, 3(1), 129–144. https://doi.org/10.26618/inv.v3i1.4977
M, R. (2019). The Influence of Management Accounting Information System, Environmental Uncertainty, and Human Capital on Managerial Performance at PT Bosowa Berlian Motor Makassar. Bongaya Journal for Research in Accounting (BJRA), 2(2), 22–31. https://doi.org/10.37888/bjra.v2i2.191
Otley, D. T. (1980). The contingency theory of management accounting achievement and prognosis. Accounting, Organizations and Society, 413–428.
Pratiwi, A. (2019). The Influence of Total Quality Management, Organizational Culture, Leadership Style and Organizational Commitment on Managerial Performance (Study on PT. Bank Rakyat Indonesia in Jambi City). Journal of Applied Managerial Accounting, 3(2), 300–310. https://doi.org/10.30871/jama.v3i2.1450
Ria Mawaddah, Animah, & Jumaidi, L. T. (2021). The Influence of Management Accounting Information System, Budget and Environmental Uncertainty on the Managerial Performance of Sharia Cooperatives on Lombok Island. Journal of Accounting Student Research, 1(3), 117–140. https://doi.org/10.29303/risma.v1i3.99
Rumapea, M., Sinaga, M., & Saragih, R. E. (2018). The Effect of the Application of Management Accounting Information System, Performance Measurement Methods and Award System on Managerial Performance at Estomihi Medan Hospital. Methomics: Journal of Informatics Management & Computerized Accounting, 2(1), 12–21. https://doi.org/10.46880/jmika.Vol2No1.pp12-21
Sani, C., & Andriany, Y. (2020). The Influence of Management Accounting Information Systems, Human Capital and Environmental Uncertainty on Managerial Performance (Case Study on Employees in the Financial Management Sector of PT. Semen Padang). Journal of Accounting and Financial Development, 2(4), 269–290. https://ejurnal-unespadang.ac.id/index.php/PJ/article/view/234
Suprantiningrum, S., & Lukas, A. D. (2021). Management Accounting Information System, Management Control of Managerial Performance with Information Technology Moderation Variables. Author, 5(1), 174–185. https://doi.org/10.33395/owner.v5i1.368
Tjiptono, F., & Diana, A. (2003). Total Quality Management (Revised Edition). Yogyakarta: Andi Offset.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Maulida, Nurita Affan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
