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All Journal Jurnal Akuntansi dan Pajak FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat Asia Journal of Management and Administration Provision Journal of Universal Community Empowerment Provision Journal of Social Commerce Applied Accounting and Management Review Indonesian Journal of Applied Accounting and Finance
Astungkara, Agni
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALYSIS OF THE EFFECT OF TOTAL QUALITY MANAGEMENT ON MANAGERIAL PERFORMANCE WITH PERFORMANCE MEASUREMENT SYSTEM AS AN INTERVENING VARIABLE ON PERUMDA AIR MINUM TIRTA MOEDAL SEMARANG Apridita, Kausarina; Karyanti, Tutik Dwi; Ciptaningtias, Arum Febriyanti; Astungkara, Agni
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 2 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i2.6038

Abstract

This study aims to determine the effect of Total Quality Management, especially focus on customers, quality obsession, long-term commitment, and continuous improvement on managerial performance mediated by a performance measurement system at Perumda Air Minum Tirta Moedal Semarang. There are 38 respondents selected based on the purposive sampling technique. Methods of data collection by distributing questionnaires and interviews. This study used a data quality test which consisted of validity and reliability tests, then used the classical assumption test which consisted of a normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing is done by t-test, f-test, determinant coefficient test, and path analysis (Path Analysis). The results of this study state that the performance measurement system cannot mediate the relationship between customer focus and managerial performance. The performance measurement system cannot mediate the relationship between quality obsession with managerial performance. The performance measurement system cannot mediate the long-term commitment relationship to managerial performance, the performance measurement system cannot mediate the continuous improvement relationship to managerial performance.
ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW, DAN OPERATING CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN Thyas, Nanda Ayu Cahyaning; Wijayanti, Anita; Astungkara, Agni
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.4545

Abstract

This0study aims to0determine and analyze the0effect of leverage, firm0size, free cash flow, and operating cash flow on the earnings management of the0food and beverage subsector companies0listed onitheiIndonesia Stock0 Exchange in the 2015-2018iperiod. The0population in thisistudy were 26icompanies. The technique of0determining the sample using0purposive sampling technique, so0that the final sample obtained was 12 companies. The data0used are secondary0data obtained from the financial0statements of the foodiand0beverage sub-sectoricompanies0listed on theiStock Exchange0in the 2015-20180period. The0data analysis technique used0is the classic assumption0test and multiple0linear regression analysis0with the help of the application0SPSS version 22. Basedion the resultsiof the study showed thatileverage, free cash flow and operating cash flow have noieffect on0earningsimanagement, while0firm size affects earnings management.
Co-Authors Amelia, Dhea Arifah Ammani, Ferry Miftah Anita Wijayanti Apridita, Kausarina Aziza, Elisa Nur Ciptaningtias, Arum Febriyanti Endang Masitoh, Endang Febriany, RA Evy Cintya Hamidah, Raisa Aribatul Handoyono, Rudi Hasanah, Aini Nur Hendra Ts, Kartika Insani, Hanifah Karyanti, Tutik Dwi Kurniati, Sari Mahesti, Triloka Marwati, Fithri Setya Nailurrohmah, Salma Ningtyas, Kurnia Puspita Rois, Dimas Ilham Nur Thyas, Nanda Ayu Cahyaning Utami, Sri Endar Yusef, Afrido Adetya