Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance

Reference to this paper should be made as follows: Indrasari, A; Rosi, J.C.A. 2020. Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance, Acc. Fin. Review 5 (2): 66 – 86. https://doi.org/10.35609/afr.2020.5.2(

21 Pages Posted: 22 Mar 2021

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GATR Journals Submitter

Global Academy of Training and Research (GATR)

Arum Indrasari

Economic and Business Faculty, Muhammadiyah Yogyakarta University, Indonesia

Justika Citra Apriliana Rosi

Economic and Business Faculty, Muhammadiyah Yogyakarta University, Indonesia

Date Written: September 30, 2020

Abstract


Objective - This paper aims to examine the association of total quality management (TQM), management accounting system, Islamic leadership style, organizational commitment, and managerial performance.

Methodology/Technique - The authors use distributed and collected examination methods employing a purposive sampling techniques. The subject of this study was managers or someone who holds structural position at Islamic based private universities in Yogyakarta with a total number of respondents of 104. The data was obtained from questionnaires. The analytical method used was simple regression analysis and moderated regression analysis.

Finding - The results show that that Total Quality Management (TQM) has a positive significant effect on Managerial Performance. Thereafter, the results of the moderated regression analysis, the Performance Measurement System, Reward System, Islamic Leadership Style, and Organizational Commitment are the moderating variable that moderate or strengthen the relationship between Total Quality Management (TQM) towards Managerial Performance.

Originality/value - Previous studies have focussed mainly on Islamic based private universities in Yogyakarta. This study examines the effect of management accounting system, Islamic leadership style, and organizational commitment on the association of total quality management and managerial performance, which has been rarely examined in previous studies.

Type of Paper - Empirical.

Keywords: Islamic Leadership Style; Organizational Commitment; Performance Measurement System; Rewards System; Total Quality Management.

JEL Classification: M41, M49.

Suggested Citation

Submitter, GATR Journals and Indrasari, Arum and Rosi, Justika Citra Apriliana, Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance (September 30, 2020). Reference to this paper should be made as follows: Indrasari, A; Rosi, J.C.A. 2020. Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance, Acc. Fin. Review 5 (2): 66 – 86. https://doi.org/10.35609/afr.2020.5.2(, Available at SSRN: https://ssrn.com/abstract=3708130

GATR Journals Submitter (Contact Author)

Global Academy of Training and Research (GATR) ( email )

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Arum Indrasari

Economic and Business Faculty, Muhammadiyah Yogyakarta University, Indonesia ( email )

Justika Citra Apriliana Rosi

Economic and Business Faculty, Muhammadiyah Yogyakarta University, Indonesia ( email )

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