Vokasi: Jurnal Riset Akuntansi
Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi

Pengaruh Total Quality Management (TQM) terhadap Kinerja Keuangan dengan Kualitas Kinerja Pegawai sebagai Variabel Moderasi pada PT. Bank Pembangunan Daerah Bali di Buleleng

Apriana, Kadek Vina Ary (Unknown)
I Putu Hendra Martadinata (Unknown)



Article Info

Publish Date
04 May 2024

Abstract

This research aims to determine the effect of Total Quality Management (TQM) on Financial Performance with Employee Performance Quality as a Moderating Variable at PT. Bali Regional Development Bank in Buleleng. This research is quantitative research using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all BPD employees in Buleleng. The sampling technique in this research used a purposive sampling method. Using a sample with a total of 96 respondents. Data analysis in this research uses descriptive analysis, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing with the help of the PLS program. The results of this research show that: (1) Total Quality Management (TQM) has a significant positive effect on financial performance and (2) The quality of employee performance can moderate the effect of Total Quality Management (TQM) on financial performance in a significantly positive way.

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Journal Info

Abbrev

JJAKUN

Publisher

Subject

Economics, Econometrics & Finance

Description

Vokasi : Jurnal Riset Akuntansi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - ...