Winarti, - and Fachrurrozie, FE Akuntansi (2017) The Effect of Total Quality Management to The Performance of The Company with The Balanced Scorecard Approach As Intervening Variables. Accounting Analysis Journal, 6 (2). ISSN 2252-6765

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Abstract

This study aimed to analyze the effect of total quality management variable on company performance, to analyze total quality management on company performance through balanced scorecard, to analyze the effect of total quality management variable on company performance using BSC approach on indicators of customer perspective, internal business, growth and learning perspective. The population was eight companies of manufacturing which were in Pati Regency. The sample which was appropriate with the criteria as many as thirty five respondents was three units of analysis research: the manager, the employees and the customers. The sampling technique used probability sampling. The data analysis method used inferential statistical analysis that was classical assumption test analysis, and regression analysis using SPSS Statistics 21. The results of this study showed that total quality management variable did not affect on company performance. Judging from the effect of mediation, balanced scorecard mediation the relationship between of TQM on company performance. The TQM variable indirectly affected on company performance which mediated by balanced scorecard variable and total quality management variable affected the company performance using balanced scorecard.

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