Hubungan Komponen Sistem Pengendalian Manajemen (Quality Goal, Quality Feedback, dan Quality Incentive) terhadap Kinerja Kualitas dan Konsekuensi terhadap Kinerja Keuangan

SIMPOSIUM NASIONAL AKUNTANSI 9 PADANG
Padang, 23-26 Agustus 2006

AUTHOR:
Salman Jumaili
Gudono

ABSTRACT:

This research aims to give empirical evidence about relationship management control system components with quality performance, and relationship quality performance with customer satisfaction and financial performance, and relationship customer satisfaction with financial performance. Data collection via electronic mail survey from Indonesian manufacturings. Data analysis use by path analysis.

The result indicate the managers must consider quality goal, quality feedback, and quality incentive that’s positively increase quality performance of product, although relation for quality goal was not significant. Quality performance was positively associated with customer satisfaction. Further more, quality performance as non-financial measure was not significant positively associated with financial performance, and high rate of customer satisfaction is positively associated with financial performance.

Key words: Quality Goal, Quality Feedback, Quality Incentive, Quality performance, Customer satisfaction, and Financial performance.

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