Pengaruh Sistem Akuntansi Manajemen dan Total Quality Manajemen Terhadap Sistem Pengukuran Kinerja Kantor Jasa Penilai Publik Nanang Rahayu Sigit Paryanto dan Rekan

Abstract

This study will discuss the performance measurement system in the Service Office Property valuation through several variables, namely the management accounting system, total quality management and performance goals. Planning management accounting systems that are part of the organization's control system need attention, so that it can be expected to make a positive contribution in supporting the success of the management control system. The purpose of this study is to explain partially the effect of the management accountancy system and total quality management on the performance measurement system at KJPP Nanang Rahayu Sigit Paryanto And Rekan and find out the relationship between performance targets as a moderating variable between the management accountancy system and total quality management towards the performance measurement system at KJPP Nanang Rahayu Sigit Paryanto And Rekan. Data collection techniques in this study were conducted by distributing questionnaires, Analysis of the data used in this study was multiple linear regression analysis with moderating variables (MRA). The results showed that the Management Accounting System variables had a significant effect on the Performance Measurement System at KJPP Nanang Rahayu Sigit Paryanto And Rekan. The Total Quality Management variable has a significant effect on the Performance Measurement System at KJPP Nanang Rahayu Sigit Paryanto And Rekan. The Management Accounting System variable has no significant effect on the Performance Measurement System with Performance Target as the Moderating Variable in KJPP Nanang Rahayu Sigit Paryanto Dan Rekan. And the Total Quality Management variable has a significant effect on the Performance Measurement System with Performance Goals as a Moderating Variable in KJPP Nanang Rahayu Sigit Paryanto Dan Rekan