PENGARUH KOMITMEN, PERSEPSI, DAN PENERAPAN PILAR DASAR TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL
PENGARUH KOMITMEN, PERSEPSI, DAN PENERAPAN PILAR DASAR TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL
Hiras Pasaribu
UPN Veteran Yogyakarta p a s a r ib u h ir a s @ y a h o o .c o m
Abstract
This research means to discover the influence o f top m anagem ent com m itm ent and the perception o f division m anager about total quality managem ent (TQM)
a n d the implementation o f fu n d a m en ta l base o f it tow ard to the effectiveness o f the quality cost control (QCC) a n d its implication to the m anagerial performance at B U M N (state ow ned company) manufacturers in Indonesia. Population m ethod
survey is im plem ented to 28 B U M N manufacturers in Indonesia. The data used are prim ary and secondary data. Then, the hypothesis is tested using p ath analysis.
The results show that: 1) Top managem ent com m itm ent a n d perceptions o f division managers have no significant relationship with the application o f the basic pillars o f Total Quality m anagem ent in B U M N manufacturer. (2) Sim ultaneously and
partially, the com m itm ent o f top management, the perception o f division manager,
a nd the implementation o f fu nd a m en ta l base o f TQ M have influence toward the effectiveness o f QCC; a n d (3) The implications o f both sim ultaneously a n d partially o f com m itm ent o f top management, the perception o f division manager,
the implementation o f fun da m en tal base o f TQM, a n d the effectiveness o f Q C C influence the managerial performance.
Keywords: commitment, perception, TQM, quality cost, performance
PENDAHULUAN
Latar Belakang
B e b e r a p a h a s il s u rv e i m e n u n ju k k a n b a n y a k p e r u s a h a a n m e n g a la m i m a s a la h
d a la m m e n g e m b a n g k a n total quality management ( T Q M ). D a ri b e b e r a p a m a s a la h
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y a n g d iid e n tifik a s i, p e r u b a h a n b u d a y a o rg a n is a s i a d a la h s e b a g a i p e n g h a la n g u ta m a p e n e r a p a n T Q M , a n ta r a la in le m a h n y a h u b u n g a n k e r ja s a m a p a d a tin g k a t fu n g s io n a l. P e r n y a ta a n in i s e s u a i d e n g a n p e n d a p a t P r a d ia n s y a h ( 1 9 9 8 ) y a n g m e n g e m u k a k a n
b e r p e r a n p e n tin g m e n g k o m u n ik a s ik a n a k tiv ita s o r g a n is a s i y a n g a k a n d ila k s a n a k a n s e s a m a m a n a je r , d e m ik ia n j u g a y a n g h a r u s d ite ru s k a n k e p a d a b a w a h a n . K o m u n ik a s i y a n g te r ja d i d i a n ta r a p a r a m a n a je r m a u p u n k e p a d a b a w a h a n s a n g a t d ip e n g a r u h i o le h p e r s e p s i m a s in g - m a s in g m a n a je r te r s e b u t te n ta n g in fo r m a s i m e n g e n a i T Q M y a n g d ite r im a d a ri a ta s a n n y a d a n d a r i s e s a m a m a n a je r d iv is i. T a n d a n H u n te r ( 2 0 0 2 ) m e n g e m u k a k a n p e r s e p s i d itin ja u d a r i k o g n is i p e m a k a i m e la lu i p e n g e n a la n
d a n k e a h lia n d a la m s is te m in fo r m a s i m e m ilik i h u b u n g a n d e n g a n p e r s e p s i m a n a je r , s e r ta a k a n b e r d a m p a k te r h a d a p k in e r ja . D e m ik ia n j u g a s e m a k in b a ik p e r s e p s i m a n a je r m e la lu i p e n g e n a la n d a n k e a h lia n total quality m anagem ent akan
b e r p e n g a r u h te r h a d a p k in e r ja m a n a je r te rs e b u t. D e n g a n d e m ik ia n k e p e m im p in a n y a n g d itu n ju k k a n m e la lu i k o m itm e n p im p in a n p u n c a k d a n p e r s e p s i m a n a je r d iv is i m e n g e n a i T Q M p e r lu d is in e tjik a n d a la m p e n e litia n .
K e b e r h a s ila n p e n e r a p a n T Q M a k a n b e r d a m p a k p a d a p e n u r u n a n b ia y a
a k ib a t tu ru n n y a k e r u s a k a n a ta u k e g a g a la n p r o d u k d a n k e m a m p u a n m e n g h in d a r i p e m b o r o s a n b ia y a y a n g tid a k b e r n ila i b a g i p e la n g g a n . J u ra n (1 9 8 9 ) m e n g e m u k a k a n , u n tu k m e n g u k u r k e b e r h a s ila n p e n in g k a ta n T Q M d a p a t m e n g g u n a k a n b ia y a m u tu .
B e r a r ti p e n e r a p a n s is te m b ia y a m u tu d a p a t d ig u n a k a n s e b a g a i a la t m e n g u k u r k in e r ja m u tu . W a la u p u n b e lu m a d a p e n e litia n s e b e lu m n y a y a n g m e n g h u b u n g k a n p e n e r a p a n T Q M d e n g a n k e e f e k tifa n p e n g e n d a lia n b ia y a m u tu , n a m u n K e n a n g s a ri (2002) telah menemukan adanya pengaruh dimensi biaya mutu dengan
P asaribu, P en g a ru h K om itm en, P ersepsi, dan P en era p a n P ila r D a sa r. 195
p r o d u k tiv ita s . K h im d a n L a r r y (1 9 9 8 ) d a la m p e n e litia n n y a m e n g e m u k a k a n
a d a n y a p e n g a r u h in te r a k tif s e c a r a b e r s a m a - s a m a a n ta r a p r a k tik p e n e r a p a n T Q M
d e n g a n d e s a in s is te m a k u n ta n s i m a n a je m e n te r h a d a p k in e r ja . S e la n ju tn y a K h im
d a n L a r r y m e n g e m u k a k a n b a h w a b ia y a m u tu (quality cost) m e r u p a k a n d e s a in s is te m a k u n ta n s i m a n a je m e n y a n g d ig u n a k a n s e b a g a i u m p a n b a lik m e m p e r b a ik i k in e r ja m u tu . P e n d a p a t te r s e b u t m e n e k a n k a n b a h w a p e n e r a p a n quality cost (QC)
d a la m T Q M m e r u p a k a n s u b s is te m y a n g s a lin g m e n d u k u n g u n tu k m e n c a p a i tu ju a n fu n d a m e n ta l o r g a n is a s i. S e la n ju tn y a m e r e k a m e n g e m u k a k a n , b a n y a k p e r u s a h a a n s u d a h m e n e r a p k a n T Q M , te ta p i tid a k m e n g e m b a n g k a n p e n e r a p a n s is te m b ia y a m u tu (quality cost system) s e b a g a i p e n g u k u r a n k in e r ja m u tu , a k ib a tn y a s e b a g ia n besar perusahaan gagal menerapkan TQM.
P e n e litia n in i d id a s a ri te o r i y a n g d ik e m b a n g k a n o le h J u ra n (1 9 8 9 ) y a n g m e n g e m u k a k a n b a h w a u n tu k m e n g u k u r k e b e r h a s ila n p e n in g k a ta n T Q M d a p a t m e n g g u n a k a n b ia y a m u tu . D e m ik ia n j u g a H o m g r e n e t al. (2 0 0 6 ) m e n d u k u n g p e r n y a ta a n J u ra n te r s e b u t. D id a s a r i T e o ri J u ra n , p e n e litia n in i m e n g a c u k e p a d a p e n e litia n y a n g d ila k u k a n o le h F ly n n e t al. (1 9 9 5 ) d a n B a y a z id (2 0 0 3 ) . P e n e litia n
F ly n n e t al. ( 1 9 9 5 ), m e n g u ji h u b u n g a n a n ta r a p r a k tik - p r a k tik m a n a je m e n m u tu
d e n g a n p r e s ta s i m u tu d a n k e u n g g u la n b e r s a in g p a d a p e r u s a h a a n m a n u f a k tu r y a n g
b e r o p e ra s i di A m e r ik a S e r ik a t. H a s il p e n e litia n in i m e n u n ju k k a n b a h w a p r a k tik T Q M y a n g d id u k u n g o le h p im p in a n p u n c a k b e r p e n g a r u h la n g s u n g d a n tid a k la n g s u n g te r h a d a p p e n in g k a ta n p r e s ta s i m u tu s e r ta b e r h u b u n g a n e r a t d e n g a n
k e u n g g u la n b e r s a in g . F ly n n e t al. ( 1 9 9 5 ) m e n je la s k a n d e n g a n a d a n y a d u k u n g a n p im p in a n p u n c a k d a la m p r a k tik T Q M d a n Q C d a p a t m e n c ip ta k a n k o n d is i d a n
in f r a s tr u k tu r y a n g le b ih b a ik . B a y a z id (2 0 0 3 ), m e n g u ji h u b u n g a n p r a k tik T Q M p a d a 1 0 0 p e r u s a h a a n m a n u f a k tu r b e s a r d i T u rk i. H a s il p e n e litia n n y a m e n u n ju k k a n
p r a k tik T Q M d ilih a t d a r i p e r b a ik a n b e r k e la n ju ta n , k e p u a s a n p e la n g g a n , p e la tih a n , p e n d id ik a n b e r m u tu , d a n tim k e rj a te r d a p a t h u b u n g a n p o s itif. A r tin y a 1 0 0 p e r u s a h a a n m a n u f a k tu r b e s a r m e n y a ta k a n s a n g a t m e m u a s k a n s e te la h m e n e r a p k a n T Q M .
P e n e litia n in i m e n g in te g r a s ik a n h a s il p e n e litia n k e d u a p e n e liti te r s e b u t d a n m e m p e r lu a s p e n e litia n F ly n n e t al. (1 9 9 5 ). P e n e litia n F ly n n e t al. (1 9 9 5 ), tid a k m e m p e r tim b a n g k a n v a r ia b e l- v a r ia b e l k o n te k s tu a l s e p e r ti p e r s e p s i m a n a je r s e b a g a i p e n d u k u n g p r a k tik T Q M y a n g m e m p e n g a r u h i k in e r ja . P e n e litia n B a y a z id (2 0 0 3 )
h a n y a m e n g k o r e la s ik a n a n ta r a v a r ia b e l p r a k tik T Q M d e n g a n k e u n g g u la n b e r s a in g , s e d a n g k a n p e n e litia n in i s e la in m e n g u ji p e n e r a p a n p ila r d a s a r T Q M j u g a m e n g u ji
fa k to r p e n d u k u n g p e n e r a p a n T Q M , y a itu k o m itm e n p im p in a n p u n c a k d a n p e r s e p s i m a n a je r m e n g e n a i T Q M te r h a d a p k e e f e k tifa n p e n g e n d a lia n b ia y a m u tu , d a n
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im p lik a s in y a te r h a d a p k in e r ja m a n a je r ia l. S e la in itu a la t a n a lis is d a ta p e n e litia n ini menggunakan Path Analysis, b e r b e d a d e n g a n p e n e litia n B a y a z id y a n g m e n g g u n a k a n
A d a p e r s a m a a n p e n e litia n in i d e n g a n a la t a n a lis is y a n g d ig u n a k a n o le h F ly n n e t al. (1 9 9 5 ) , y a itu A n a lis J a lu r, n a m u n h a n y a m e n g u ji
Wilcoxon Signed-Rank Test.
h u b u n g a n p r a k tik T Q M d e n g a n p r e s ta s i m u tu d a n k e u n g g u la n b e r s a in g , s e d a n g k a n p e n e litia n in i m e m p e r lu a s d e n g a n m e n g u ji k o m itm e n p im p in a n p u n c a k , p e r s e p s i m a n a je r d iv is i, d a n p e n e r a p a n p ila r d a s a r T Q M te r h a d a p k e e f e k tif a n p e n g e n d a lia n
b ia y a m u tu d a n im p lik a s in y a te r h a d a p k in e r ja m a n a je r ia l. P e n e litia n in i d ila k u k a n p a d a B U M N m a n u f a k tu r d i I n d o n e s ia . D a ta y a n g
d ib a n d in g k a n k in e r ja k e u a n g a n b a d a n u s a h a s w a s ta p u b lik . S e la n ju tn y a p e n e litia n in i m e n d u g a r e n d a h n y a k in e r ja B U M N m a n u f a k tu r d is e b a b k a n k e g a g a la n B U M N menerapkan TQM.
S e h u b u n g a n p e r m a s a la h a n d a la m p e n e litia n in i p e r lu d ia ju k a n r u m u s a n m a s a la h : ( 1 ) S e b e r a p a b e s a r h u b u n g a n a n ta r a k o m itm e n p im p in a n p u n c a k , p e r s e p s i m a n a je r d iv is i m e n g e n a i T Q M , d a n p e n e r a p a n p ila r d a s a r T Q M ; (2 ) S e b e r a p a
b e s a r p e n g a r u h k o m itm e n p im p in a n p u n c a k , p e r s e p s i m a n a je r d iv is i, p e n e r a p a n p i l a r d a s a r T Q M s e c a r a s im u lta n d a n p a r s ia l te r h a d a p k e e f e k tif a n p e n g e n d a lia n
b ia y a m u tu ; d a n (3 ) S e b e r a p a b e s a r p e n g a r u h k o m itm e n p im p in a n p u n c a k , p e r s e p s i m a n a je r d iv is i, p e n e r a p a n p ila r d a s a r T Q M , d a n k e e f e k tif a n p e n g e n d a lia n
b ia y a m u tu s e c a ra s im u lta n d a n p a r s ia l te r h a d a p k in e r ja m a n a je r ia l p a d a B U M N m a n u f a k tu r d i In d o n e s ia . S e b a g a i b a ta s a n , p e n e litia n in i m e n g g u n a k a n k o m itm e n s e b a g a i s in g k a ta n k o m itm e n p im p in a n p u n c a k , d e m ik ia n j u g a p e rs e p s i y a n g d ia m a ti a d a la h p e r s e p s i m a n a je r d iv is i. B ia y a m u tu m e r u p a k a n p e n g u k u r a n k in e r ja m u tu ( J u r a n 1 9 8 9 ). O le h k a r e n a itu k in e r ja b ia y a m u tu d iu k u r b e r d a s a r k a n k e e f e k tif a n p e n g e n d a lia n
b ia y a m u tu . H a l in i tid a k d ita m p ilk a n d a la m ju d u l, d e n g a n a n g g a p a n k e e f e k tif a n p e n g e n d a lia n b ia y a m u tu s u d a h te r c a k u p d a la m T Q M . P e n e litia n in i b e r tu ju a n : (1 ) U n tu k m e n g e ta h u i tin g k a t h u b u n g a n a n ta r a k o m itm e n p im p in a n p u n c a k , p e r s e p s i m a n a je r d iv is i m e n g e n a i T Q M , d a n
P asa rib u , P en g a ru h K om itm en, P ersepsi, dan P en era p a n P ila r D a s a r . 197
H a s il p e n e litia n in i d ih a r a p k a n d a p a t m e m b e r ik a n k o n tr ib u s i m a n a je r ia l d a n p e n g e m b a n g a n ilm u . K o n tr ib u s i m a n a je r ia l: (1 ) B a g i P im p in a n P u n c a k d a n s e g e n a p M a n a je r B U M N m a n u f a k tu r d i I n d o n e s ia , h a s il p e n e litia n in i d a p a t d ija d ik a n a c u a n
d a la m p e n g a m b ila n k e p u tu s a n s tr a te g is B U M N u n tu k m e n in g k a tk a n k e e f e k tif a n
p e n g e n d a lia n b ia y a m u tu ( cost o f quality)
d a n k in e r ja m a n a je r ia l s e b a g a i k u n c i k e b e r h a s ila n d a n d a y a ta h a n B U M N k h u s u s n y a m a n u f a k tu r d a la m b e r k o m p e tis i;
d a n (2 ) B a g i K e m e n te r ia n B U M N , h a s il p e n e litia n in i d a p a t m e n ja d i in fo r m a s i y a n g b e r g u n a u n tu k m e n d o r o n g p e n e r a p a n T Q M d a n cost o f quality system le b ih
b a ik la g i d a ri p e r k e m b a n g a n b is n is p a r a p e s a in g , s e r ta m e m b e r ik a n s u m b a n g a n k o n s e p tu a l b a g i p e n g e m b a n g a n Total Quality M anagem ent p a d a B U M N m a n u f a k tu r
d i In d o n e s ia . K o n tr ib u s i p e n g e m b a n g a n ilm u : (1 ) B a g i p e n e liti d a n b e r b a g a i p ih a k
y a n g in g in m e n g e m b a n g k a n p e n e litia n in i, d a p a t m e m b e r ik a n s u m b a n g a n u n tu k m e m p e r k a y a te m u a n - te m u a n p e n e litia n te r d a h u lu y a n g s e s u a i d e n g a n k o m itm e n p im p in a n p u n c a k , p e r s e p s i m a n a je r d iv is i, p e n e r a p a n p ila r d a s a r T Q M d e n g a n k e e f e k tif a n p e n g e n d a lia n b ia y a m u tu d a n im p lik a s in y a te r h a d a p k in e r ja m a n a je r ia l.
H a l in i d a p a t m e m b e r i k o n f ir m a s i, d u k u n g a n d a n ta n g g a p a n te r h a d a p h a s il - h a s il p e n e litia n te r d a h u lu s e h in g g a d a p a t m e m b e r ik a n s u m b a n g a n u n tu k p e n g e m b a n g a n
a k u n ta n s i m a n a je m e n , m a n a je m e n b ia y a d a la m ilm u a k u n ta n s i d a n Total Quality M anagement;
d a n (2 ) D a p a t m e m p e r k a y a d a n m e n ja d i r e f e r e n s i b a g i p e n e liti y a n g te r ta r ik u n tu k m e n g e m b a n g k a n p e n e litia n in i b a ik p a d a p e r u s a h a a n m a n u f a k tu r, p e r u s a h a a n d a g a n g , in s titu s i p e n d id ik a n , d a n p e r u s a h a a n j a s a la in n y a .
TELAAH LITERATUR DAN PENGEMBANGAN HIPOTESIS
Hubungan antara Komitmen Pimpinan Puncak, Persepsi Manajer
Divisi, dan Penerapan Pilar Dasar Total Quality M anagem ent
K e g a g a la n p e n e r a p a n T Q M d is e b a b k a n a d a n y a p e r b e d a a n tu ju a n a n ta r a p im p in a n p u n c a k d a n m a n a je r d iv is i a ta u a n ta r a m a n a je r d iv is i d e n g a n k e lo m p o k
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k a r y a w a n . P e r b e d a a n tu ju a n te r s e b u t d ia n ta r a n y a d is e b a b k a n p e r s e p s i m a n a je r
d iv is i b e r b e d a d e n g a n k o m itm e n p im p in a n p u n c a k . U n tu k itu p e r lu a d a u p a y a p e n y e s u a ia n te r h a d a p tu ju a n T Q M y a n g s u n g g u h - s u n g g u h d a r i k e te r lib a ta n p im p in a n p u n c a k a g a r tid a k m e n im b u lk a n k o n flik .
C h o i d a n B e h lin g (1 9 9 7 ) m e n g e m u k a k a n b a h w a k e s a d a r a n m u tu d a la m o r g a n is a s i te r g a n tu n g p a d a b a n y a k intangibles, te r u ta m a s ik a p m a n a je m e n p u n c a k te r h a d a p m u tu . D e n g a n k o m itm e n p im p in a n p u n c a k y a n g s e m a k in b a ik m a k a T Q M
a k a n s e m a k in b a ik d a n k o m itm e n y a n g tin g g i d a ri p im p in a n p u n c a k a k a n d iik u ti o le h b a n y a k intangibles s e p e rti p e r s e p s i m a n a je r d iv is i. M a n a je r d iv is i s e la lu m e n y o k o n g k in e r ja d a r i k a r y a w a n g a ris d e p a n a g a r p e la n g g a n te r la y a n i d e n g a n b a ik . S e la n ju tn y a , p im p in a n p u n c a k a k a n m e n y o k o n g k in e r ja m a n a je r d iv is i, j a d i s e m u a m a n a je r d a la m p e r u s a h a a n b e r f o k u s d a la m s u a tu tu ju a n , y a itu u n tu k m e m u a s k a n p e la n g g a n (S u a rd i 2 0 0 1 ) . D e n g a n d e m ik ia n p e r s e p s i m a n a je r d iv is i m e n g e n a i T Q M m e r u p a k a n s a la h s a tu f a k to r p e n e n tu u n tu k m e n g u k u r
Terdapat hubungan positif antara komitmen pimpinan puncak dan persepsi manajer divisi mengenai TQM, dengan penerapan pilar dasar
TQM.
Komitmen Pimpinan Tuncak, Keefektifan Pengendalian Biaya Mutu,
dan Kinerja Manajerial
Sistem biaya mutu (q u a lity c o st atau QC) telah dipromosikan p e n g g u n a a n n y a s e c a r a le b ih iu a s d a la m in d u s tr i-in d u s tri A m e r ik a S e r ik a t ( A S ) m e la lu i p e m b e n tu k a n Q u a lity C o s t C o m m itte e ( A S Q C ’s) d i ta h u n 1 9 6 1 . P ih a k m il ite r A S j u g a m e n d u k u n g s is te m in i d e n g a n m e n g e lu a r k a n M IL -Q 9 8 5 8 A , s ta n d a r p e r h itu n g a n Q C p r o d u k - p r o d u k m ilite r A S . S a a t in i s is te m Q C p o p u le r penggunaannya diAS.
P a sa rib u , P en g a ru h K om itm en, P ersepsi, dan P enerapan P ila r D a sa r. 199
K o m itm e n p im p in a n p u n c a k te r k a it d e n g a n k e b e r h a s ila n p e n e r a p a n Q C d a n k in e r ja m a n a je r. B o t t o r f (1 9 9 7 ) m e n y a ta k a n te r a k h ir d a r i lim a k e u n g g u la n s is te m
Q C , y a itu s is te m Q C m e n d o r o n g p e n g e m b a n g a n p e n g u k u r a n k in e r ja , d i a n ta r a n y a k in e r ja m a n a je r d a la m m e m u a s k a n k o n s u m e n , m e n g h a s ilk a n p r o d u k y a n g b e r m u tu
tin g g i, d a n m e m b u a t d e s a in p r o d u k y a n g le b ih b a ik . K in e r ja m a n a je r ia l a k a n m e n in g k a t a p a b ila a d a p e r b a ik a n k e e f e k tifa n p e n g e n d a lia n b ia y a k u a lita s s e c a r a
te r u s - m e n e r u s .
F ly n n e t al. (1 9 9 5 ) m e la k u k a n p e n e litia n d e n g a n p e n d e k a ta n m a n a je m e n m u tu d a la m s u a tu u s a h a y a n g te r in te g r a s i d a n in te r f u n g s io n a l u n tu k m e n c a p a i
d a n m e m p e r ta h a n k a n k e u n g g u la n b e r s a in g . H a s il p e n e litia n in i m e n u n ju k k a n
Terdapat pengaruh positif komitmen pimpinan puncak terhadap
keefektifan pengendalian biaya inutu. H3 ):
Terdapat pengaruh positif komitmen pimpinan puncak terhadap kinerj a
manajerial.
Persepsi Manajer Divisi, Keefektifan Pengendalian Biaya Mutu, dan
Pengaruhnya terhadap Kinerja Manajerial
M a n a je r m e r u p a k a n o r a n g - o r a n g y a n g m e n c a p a i tu ju a n m e la lu i o r a n g la in ( R o b b in s d a n T im o th y 2 0 0 7 ) . U n tu k m e n ja la n k a n tu ju a n o r g a n is a s i, m a n a je r d iv is i s e la lu b e r in te r a k s i d e n g a n k a r y a w a n , b a ik s e c a r a in d iv id u , m a u p u n k e lo m p o k k a r y a w a n y a n g te r lib a t d a la m m e n ja la n k a n a k tiv ita s n y a s e s u a i T Q M . B e r h a s il tid a k n y a p e n e r a p a n T Q M te r g a n tu n g s u m b e r d a y a m a n u s ia y a n g d if o k u s k a n u n tu k m e n c a p a i tu ju a n - tu ju a n o r g a n is a s i. L o w e r y e t al. (2 0 0 0 ) m e n y a ta k a n a g a r T Q M
b e r h a s il d iim p le m e n ta s ik a n d a n d iin s titu s io n a lis a s ik a n , d ib u tu h k a n p e r u b a h a n - p e r u b a h a n d a la m m a n a je m e n s u m b e r d a y a m a n u s ia . P e r u b a h a n d ib u tu h k a n d a la m
h a l s e le k s i k a r y a w a n , p e la tih a n d a n p e n g e m b a n g a n , p e n ila ia n k e r ja s e rta p e n e ta p a n
b a la s j a s a d a n p e n g h a r g a a n k e p a d a k a ry a w a n .
200 J u r n a l A k u n ta n si dan K eu a n g a n Indonesia, D e sem b er 2009, Vol. 6, No. 2, h a l 193 - 220
B e r d a s a rk a n p e n d a p a t b e b e r a p a a h li m a n a je m e n m u tu b a h w a s e tia p a s p e k p e n g e m b a n g a n T Q M te r g a n tu n g p e rs e p s i m a n a je r d iv is i y a n g m e n g e r ja k a n p e r u b a h a n m e la lu i k a r y a w a n . A p a b ila te r d a p a t k e s e s u a ia n tu ju a n te r h a d a p T Q M
d a n k a r y a w a n m a m p u m e n g a m b il in is ia tif d a la m m e n y e le s a ik a n m a s a la h - m a s a la h s e h a r i- h a r i, m a k a k e s u a ia n p e r s e p s i m a n a je r d iv is i m e n g e n a i T Q M m e m p e n g a r u h i k e e f e k tif a n p e n g e n d a lia n b ia y a m u tu ( G o e ts c h d a n D a v is 1 9 9 4 ; C re e c h 1 9 9 6 ).
B ila k e e f e k tif a n p e n g e n d a lia n b ia y a m u tu s e m a k in b a ik m a k a s e n a n tia s a k in e r ja m a n a je r ia l a k a n s e m a k in b a ik . B e r d a s a r k a n a rg u m e n ini, h ip o te s is y a n g d ia ju k a n
a d a la h :
H 2 2: T e r d a p a t p e n g a r u h p o s i t i f p e r s e p s i m a n a j e r d i v i s i t e r h a d a p k e e f e k t i f a n
pengendalian biaya mutu.
H32: Terdapat pengaruh positif persepsi manajer divisi terhadap kinerja
manajerial.
Penerapan Pilar
Dasar
Total Quality M anagem ent , Keefektifan
Pengendalian Biaya
P e n u r u n a n b ia y a tid a k s e m a ta - m a ta h a n y a p e n g u r a n g a n b ia y a p r o d u k s i, n a m u n j u g a p e n g u r a n g a n a k tiv ita s - a k tiv ita s b e rle b ih , ta n p a m e n g o r b a n k a n m u tu p r o d u k y a n g d ih a s ilk a n . P e n in g k a ta n m u tu in i d iy a k in i s e b a g a i c a r a y a n g s a n g a t e f e k t i f d ila k u k a n s e o r a n g m a n a je r u n tu k m e n in g k a tk a n p a n g s a p a s a r, d a n p e r u s a h a a n y a n g m e m ilik i k e u n g g u la n b ia y a s e rta p a n g s a p a s a r y a n g lu a s , m a k a m a n a je r a k a n m e n u a i p r e s ta s i y a n g tin g g i.
D a r i h a s il s tu d i y a n g d ila k u k a n , p e n e liti b e r p e n d a p a t b a h w a Q C system m e r u p a k a n b a g ia n d a r i d e s a in s is te m a k u n ta n s i m a n a je m e n , d a n a d a n y a p e n g a r u h in t e r a k ti f s e c a r a b e r s a m a - s a m a a n ta r a p r a k tik p e n e r a p a n T Q M te r h a d a p k e e f e k tifa n p e n g e n d a lia n b ia y a m u tu d a n k in e r ja p e r u s a h a a n m a u p u n m a n a je r ia l ( S h e a
d a n G o b e li 1 9 9 5 ; K im d a n L a rr y 1 9 9 8 ). D e m ik ia n j u g a h a s il s tu d i K e n a n g s a ri (2 0 0 2 ) p a d a P T P e r k e b u n a n N u s a n ta r a V I II m e n u n ju k k a n b a h w a b ia y a k u a lita s
b e r p e n g a r u h p o s it i f te r h a d a p tin g k a t p r o d u k tiv ita s . D e n g a n d e m ik ia n p e n in g k a ta n p r o d u k ti v ita s a k a n m e n in g k a tk a n k in e r ja p e r u s a h a a n d a n k in e r ja m a n a je r ia l. B ia y a m u tu m e r u p a k a n k in e r ja m u tu d a n te r d a p a t p e n g a r u h in te r a k tif s e c a ra b e r s a m a - s a m a a n ta r a p r a k tik T Q M d a n b ia y a m u tu te r h a d a p k in e r ja p e r u s a h a a n d a n k in e r ja m a n a je r ia l ( J u r a n 1 9 8 9 ; K im d a n L a rry , 1 9 9 8 ; K e n a n g s a r i, 2 0 0 2 ). B e r d a s a r k a n k e r a n g k a p e m ik ir a n in i, h ip o te s is y a n g d ia ju k a n a d a la h :
P asa rib u , P e n g a ru h K om itm en, P ersepsi, dan P en era p a n P ila r D a s a r .. 201
H23: Terdapat pengaruh positif penerapan pilar dasar total quality management
terhadap keefektifan pengendalian biaya mutu.
H 3 3: T e r d a p a t p e n g a r u h p o s i t i f p e n e r a p a n p i l a r d a s a r total quality management
terhadap kinerja manajerial.
H 3 4: T e r d a p a t p e n g a r u h p o s i t i f k e e f e k t i f a n p e n g e n d a l i a n b i a y a m u t u t e r h a d a p
kinerja manajerial.
METODE PENELITIAN
R a n c a n g a n p e n e litia n y a n g d ig u n a k a n a d a la h p e n e litia n k a u s a l y a n g m e r u p a k a n s u r v e i p e n je la s {explanatory survey) te r h a d a p p o p u la s i s u rv e i b e r ju m la h
2 8 B U M N m a n u f a k tu r d i I n d o n e s ia . P e n e litia n in i b e r u p a y a m e n g h u b u n g k a n d a n m e n g u ji h u b u n g a n k a u s a l a n ta r a v a r ia b e l e k s o g e n d a n e n d o g e n ( S e k a r a n 2 0 0 4 ) . P r o s e d u r p e n g u m p u la n d a ta d ila k u k a n d e n g a n p e n e litia n la p a n g a n , m e n y e b a r k a n
k u e s io n e r k e p a d a r e s p o n d e n , d a n k e p u s ta k a a n . D a ta p r im e r d ik u m p u lk a n m e la lu i
d u a ta h a p . P e r ta m a , s e b e lu m m e n y e b a r k a n k u e s io n e r d ila k u k a n d e n g a n k o n ta k person, pos (m ail survey), dan email survey. S e la n g d u a m in g g u s a m p a i s e b u la n m e la k u k a n k o n f ir m a s i u la n g k e m a s in g - m a s in g r e s p o n d e n . N a m u n b a n y a k r e s p o n d e n y a n g tid a k m e n g e m b a lik a n m e la lu i p o s m a u p u n e m a il, m a k a d ila k u k a n
la n g s u n g m e n g u m p u lk a n d a ta d a r i r e s p o n d e n m a n a je r m a u p u n to p m a n a je m e n d i m a s in g - m a s in g B U M N y a n g d is u r v e i d i In d o n e s ia .
Populasi dan Pengumpulan Data
M e n u r u t d a ta y a n g d ip e r o le h d a ri K e m e n te r ia n B U M N m e n u n ju k k a n a d a 3 2
B U M N m a n u f a k tu r d i I n d o n e s ia . B e r h u b u n g 2 B U M N m a n u f a k tu r s e d a n g d ip r o s e s lik u id a s i p a d a ta h u n 2 0 0 3 , m a k a y a n g d ija d ik a n p o p u la s i s a s a r a n d a la m p e n e litia n
a d a la h 3 0 p e r u s a h a a n . S e te la h d ila k u k a n p r a s u r v e i te r n y a ta 2 B U M N m a n u f a k tu r tid a k b e r s e d ia d ija d ik a n te m p a t p e n e litia n , d e n g a n a la s a n k e te r b a ta s a n s u m b e r d a y a m a n u s ia . D e n g a n d e m ik ia n p e n e litia n in i d ila k u k a n te r h a d a p 2 8 B U M N m a n u f a k tu r di I n d o n e s ia .
Data dikumpulkan menggunakan m a il survey, yaitu kuesioner dikirim m e la lu i p o s k e p a d a r e s p o n d e n . I d e n tita s p e r u s a h a a n d ip e r o le h d a r i K e m e n te r ia n
B U M N . D a ta y a n g d ik u m p u lk a n a d a la h d a r i d iv is i o p e r a s i, p e m a s a r a n d a n
d e p a r te m e n a k u n ta n s i d a n a d m in is tr a s i u m u m , k a r e n a d iv is i- d iv is i in i le b ih b a n y a k te r li b a t d a n m e m ilik i k e a h lia n p r o s e s p e n e r a p a n T Q M s e c a ra b e r k e la n ju ta n .
D e n g a n d e m ik ia n s e tia p u n it a n g g o ta B U M N m a n u f a k tu r, d a ta y a n g d ik u m p u lk a n :
202 J u rn a l A k u n ta n si dan K e u a n g a n Indonesia, D e se m b e r 2009, Vol. 6, No. 2, h a l 193 - 220
( 1 ) s a tu d ir e k tu r d a r i D ir e k tu r U ta m a ; (2 ) tig a m a n a je r d e p a r te m e n o p e ra s i, y a itu
d iv is i lo g is tik , te k n ik , d a n p e m e lih a r a a n f a s ilita s ; (3 ) d u a m a n a je r d a r i d e p a r te m e n p e m a s a r a n , y a itu d iv is i p e n ju a la n , d a n d is tr ib u s i; (4 ) d u a m a n a je r d a r i d e p a r te m e n
a k u n ta n s i d a n a d m in is tr a s i u m u m , y a itu d iv is i a k u n ta n s i, d a n s u m b e r d a y a m a n u s ia ,
d a n (5 ) d u a o r a n g k o n s u m e n s e d a n g m e m b e li k e B U M N m a n u fa k tu r.
Definisi dan Pengukuran Variabel
Komitmen Pimpinan Puncak (XJ
Komitmen pimpinan puncak adalah mempertahankan keikutsertaan p im p in a n p u n c a k d a la m o r g a n is a s i y a n g d itu n ju k k a n m e la lu i k e m a u a n u n tu k m e m a in k a n u p a y a te r te n tu a ta s n a m a p r o fe s i d a n u p a y a m a n a je m e n p e r u s a h a a n
d a la m m e la k s a n a k a n tu g a s p o k o k n y a . V a ria b e l in i d iu k u r d a ri u p a y a m a n a je m e n p e r u s a h a a n d a la m m e la k s a n a k a n tu g a s p o k o k n y a , d e n g a n m e n g a r a h k a n , m e m p e n g a r u h i, d a n m e n d o r o n g b a w a h a n n y a k e a r a h b e r b a g a i tu ju a n d a la m o r g a n is a s i te r m a s u k p r o g r a m m a n a je m e n m u tu te r p a d u ( A r a n y a d a n F e r ris 1 9 8 4 ). V a ria b e l ini m e n g g u n a k a n 14 p e r ta n y a a n .
Persepsi Manajer Divisi Mengenai TQM (X )
P e r s e p s i a d a la h s e b a g a i p r o s e s y a n g m e n g g u n a k a n p e n g e ta h u a n s e b e lu m n y a u n tu k m e n y u s u n d a n m e n g in te r p r e ta s ik a n r a n g s a n g a n y a n g te rid e n tif ik a s i o le h in d r a s e s e o r a n g . P e r s e p s i d ik o m b in a s ik a n d a r i s e g a la a s p e k y a n g b e r a s a l d a r i lu a r ( s tim u iu s ) d a n d a ri d a la m ( p e n g e ta h u a n s e b e lu m n y a ) o r a n g te r s e b u t. P e r s e p s i m a n a je r d iv is i s a n g a t d ite n tu k a n o le h p e n g e ta h u a n y a n g d im ilik i s e la m a in i, b a ik p e n g e ta h u a n y a n g d ip e r o le h d e n g a n c a r a m e m b a c a , m e lih a t, m e n c o b a a ta u g a b u n g a n
d a r i s e m u a n y a d a n p e r h a tia n y a n g d ib e r ik a n u n tu k p e n e r a p a n a ta u p e n g e m b a n g a n T Q M ( M a tlin 1 9 9 4 ). D e n g a n d e m ik ia n v a r ia b e l in i d iu k u r b e r d a s a r k a n p e n g e ta h u a n y a n g d im ilik i s e la m a in i b a ik p e n g e ta h u a n y a n g d ip e r o le h d e n g a n c a r a m e m b a c a ,
m e lih a t, m e n c o b a a ta u g a b u n g a n d a r i s e m u a n y a d a n p e r h a tia n y a n g d ib e r ik a n u n tu k p e n e r a p a n a ta u p e n g e m b a n g a n T Q M ( M a tlin 1 9 9 4 ). V a ria b e l in i m e n g g u n a k a n 8 p e r ta n y a a n .
Penerapan Pilar Dasar TQM (XJ
T Q M a d a la h s is te m y a n g d ila k s a n a k a n d a la m ja n g k a p a n ja n g u n tu k m e n in g k a tk a n p e r b a ik a n s e c a r a te ru s m e n e r u s p a d a s e tia p le v e l o p e ra s i a ta u p r o s e s u n tu k m e m u a s k a n k o n s u m e n d e n g a n m e n g g u n a k a n s u m b e r d a y a y a n g te rs e d ia .
V a ria b e l in i d iu k u r b e r d a s a r k a n d im e n s i p e n e r a p a n p ila r d a s a r T Q M , y a itu k e p u a s a n p e la n g g a n , p e lib a ta n d a n p e m b e r d a y a a n k a r y a w a n , p e r b a ik a n b e r k e la n ju ta n , d a n
P a sa rib u , P en g a ru h K om itm en, P ersepsi, dan P en era p a n P ila r D a sa r. 203
m a n a je m e n b e r d a s a r k a n f a k ta ( G a s p e r s z 2 0 0 3 ). V a ria b e l k e p u a s a n p e la n g g a n m e n g g u n a k a n 14 p e r ta n y a a n , p e lib a ta n d a n p e m b e r d a y a a n k a r y a w a n m e n g g u n a k a n
18 p e r ta n y a a n , p e r b a ik a n b e r k e la n ju ta n m e n g g u n a k a n 13 p e r ta n y a a n , d a n m a n a je m e n b e r d a s a r k a n f a k ta m e n g g u n a k a n 4 p e r ta n y a a n .
Keefektifan Pengendalian Biaya Mutu (Y)
K e e f e k tif a n p e n g e n d a lia n b ia y a m u tu a d a la h s u a tu u k u r a n s e b e r a p a b a ik
a ta u s e b e r a p a j a u h s a s a r a n p e la k s a n a a n b ia y a m u tu y a n g d ita rg e tk a n te la h te r c a p a i ( S h e a d a n G o b e li 1 9 9 5 ). D a ta k e e f e k tif a n b ia y a m u tu d ilih a t d a ri a s p e k f in a n s ia l
b e r d a s a r k a n a n g g a r a n d a n la p o r a n b ia y a m u tu , te rd iri d a ri Prevention cost,
A ppraisal cost, Internal fa ilu re cost, External fa ilu re cost (Hansen dan Mowen
2 0 0 6 ). N ila i k e e f e k tif a n m e n g g u n a k a n s k a la ra s io , d ic e r m in k a n o le h p e r b a n d in g a n n ila i k e lu a r a n a k tu a l d e n g a n k e lu a r a n y a n g d ita r g e tk a n . A p a b ila d iim p le m e n ta s ik a n p a d a b ia y a m u tu , m a k a r a s io k e e f e k tif a n p e n g e n d a lia n b ia y a m u tu d ih itu n g d a ri r e a lis a s i b ia y a m u tu d ib a g i d e n g a n a n g g a r a n b ia y a m u tu . M a k in k e c il r a s io b ia y a m u tu y a n g d ir e a lis a s i d a ri y a n g d ia n g g a r k a n , m a k a tin g k a t k e e f e k tif a n p e n g e n d a lia n
b ia y a m u tu s e m a k in tin g g i.
Kinerja Manajerial (Z)
staffing, n e g o s ia s i, d a n r e p re s e n ta s i, d e n g a n s a tu in d ik a to r p e n g u k u r a n k in e r ja r a ta - r a ta s e c a r a k e s e lu r u h a n . M a s in g - m a s in g d im e n s i
k in e r ja m a n a je r ia l, d iu k u r m e n g g u n a k a n tip e skala interval,
d e n g a n r e n ta n g n ila i s a tu ( te r e n d a h ) s a m p a i d e n g a n s e m b ila n ( te rtin g g i) . S k a la in te rv a l m e r u p a k a n s k a la p e n g u k u r a n y a n g m e n y a ta k a n k a te g o r i p e r in g k a t d a n j a r a k a b s tr a k s i d a r i f e n o m e n a (construct) y a n g d iu k u r. S k a la in te r v a l d a p a t d in y a ta k a n a n g k a 1 s a m p a i d e n g a n 9.
S k a la k in e r ja te r d ir i d a ri p o in s a tu u n tu k k in e r ja d i b a w a h r a ta - r a ta ( re n d a h ) , d a n p o in s e m b ila n u n tu k k in e r ja d i a ta s r a ta - r a ta ( te rtin g g i) . P im p in a n p u n c a k s e b a g a i r e s p o n d e n d im in ta u n tu k m e n g u k u r s e n d iri k in e r ja n y a d ib a n d in g k a n d e n g a n ra ta - r a ta k in e r ja re k a n r e s p o n d e n , d e n g a n m e m ilih s k a la s a tu s a m p a i d e n g a n s e m b ila n .
I n s tr u m e n p e n g u k u r a n v a r ia b e l k o m itm e n p im p in a n p u n c a k , p e r s e p s i m a n a je r d iv is i, p e n e r a p a n p ila r d a s a r T Q M m e n g g u n a k a n k u e s io n e r tip e s k a la
204 J u rn a l A ku n ta n si dan K eu a n g a n Indonesia, D e se m b e r 2009, Vol. 6, No. 2, h a l 193 - 220
L ik e r t ( Likert type item),
d a n d a ta y a n g d ik u m p u lk a n d a r i ja w a b a n r e s p o n d e n a k a n
d ib e r i s k o r u n tu k m e n g h a s ilk a n s k a la o r d in a l.
P ersonal Judgem ent
A g a r s e tia p p e r ta n y a a n m e m ilik i k e te p a ta n a la t u k u r, d a n p e r ta n y a a n - p e r ta n y a a n te r s e b u t m e m ilik i k o n s is te n s i, p e r lu d ite m p u h m e la lu i personal judgem ent. M e to d e in i d ila k u k a n s e b e lu m k u e s io n e r d is e b a rk a n k e p a d a r e s p o n d e n s e s u n g g u h n y a . C a r a in i d ila k u k a n a n ta r a la in d e n g a n : (1 ) M e n d is k u s ik a n r e d a k s io n a l in s tr u m e n p e n e litia n d e n g a n p a r a k o le g a p e n e liti b a ik y a n g b e r la ta r b e la k a n g
a k u n ta n s i m a u p u n p s ik o lo g i. C a r a in i d ila k u k a n a g a r k a lim a t d a la m k u e s io n e r b is a
d a n m u d a h d ip a h a m i; (2 ) D a r i h a s il d is k u s i te r d a p a t b e b e r a p a k a lim a t d a n ja w a b a n y a n g a k h ir n y a d ia n g g a p s u lit u n tu k d ip a h a m i, k e m u d ia n m e n d is k u s ik a n n y a d e n g a n p a r a a h li s e rta b e b e r a p a p r a k tis i y a n g m e n ja d i k o n ta k person
d a la m p e n y e b a r a n k u e s io n e r . C a r a in i d ila k u k a n a g a r m a k s u d d a ri k u e s io n e r m u d a h d ip a h a m i o le h r e s p o n d e n ; d a n (3 ) D a r i k u e s io n e r y a n g s u d a h d ip e r b a ik i, d ila k u k a n u ji c o b a k e p a d a p o p u la s i s a s a r a n ( responden p ilo t tesi) d a la m ju m l a h y a n g r e l a t i f k e c il y a n g
d ia n g g a p m e w a k ili k a r a k te r is tik p o p u la s i s a s a r a n y a n g s e b e n a r n y a , d a la m h a l in i
B e r d a s a r k a n p a d a tig a c a r a p e n g u jia n k u e s io n e r y a n g s u d a h d is e b u tk a n , d ih a r a p k a n a d a n y a p e r ta n y a a n y a n g le b ih rin c i
d ite n tu k a n s e b e s a r 10 r e s p o n d e n p ilo t test.
d a n m u d a h d ip a h a m i o le h re s p o n d e n .
Pengujian Data
D a ta y a n g d ib u tu h k a n d a la m p e n e litia n in i a d a la h d a ta p r im e r y a n g d ip e r o le h
d e n g a n m e n y e b a r k a n k u e s io n e r k e p a d a r e s p o n d e n . D a ta y a n g d ik u m p u lk a n m e la lu i k u e s io n e r p e r lu d ila k u k a n u ji v a lid ita s d a n r e lia b iliia s u n tu k m e n g u ji k e s u n g g u h a n re s p o n d e n m e n ja w a b p e r ta n y a a n . U ji v a lid ita s d im a k s u d k a n u n tu k m e n g e ta h u i s e ja u h m a n a k e te p a ta n d a n k e c e r m a ta n s u a tu a la t u k u r d a la m m e la k u k a n fu n g s i u k u r n y a ( A z w a r 2 0 0 1 ) . A n a lis is u ji v a lid ita s a ta u k e s a h ih a n m e n g g u n a k a n k o re la s i Pearson. U ji v a lid iia s in s tr u m e n s e tia p v a r ia b e l m e n g k o r e la s ik a n s e tia p s k o r item
in s tr u m e n d e n g a n to ta l s k o r d a ri ju m l a h item in s tr u m e n te r s e b u t. I n d ik a to r n y a
a d a la h a p a b ila thitung > t(abe|, b e r a rti d a ta te r s e b u t s ig n if ik a n ( v a lid ) , s e b a lik n y a a p a b ila hitung< ttabei’ b e r a r ti d a ta te r s e b u t tid a k s ig n ifik a n ( tid a k v a lid ). D a ta p e n e litia n
in i m e n g g u n a k a n S P S S 13, m a k a a p a b ila n ila i p ( p r o b a b ilita s ) k o r e la s i te r s e b u t s ig n ifik a n , m a k a item in s tr u m e n te r s e b u t v a lid , s e b a lik n y a a p a b ila tid a k s ig n ifik a n , maka item in s tr u m e n te r s e b u t tid a k v a lid d a n h a r u s d i drop.
P asa rib u , P en g a ru h K om itm en, P ersepsi, d a n P en era p a n P ila r D a sa r. 205
K e a n d a la n ( reliability ) a d a la h in d e k s y a n g m e n u n ju k k a n s e ja u h m a n a s u a tu p e n g u k u r a n d a p a t d ip e r c a y a ( A z w a r 2 0 0 1 ) . A n a lis is u ji k e h a n d a la n d ila k u k a n
d e n g a n m e n g g u n a k a n a n a lis is Cronbach Alpha. U n tu k m e n g e ta h u i a p a k a h item- item p e r ta n y a a n d a la m s u a tu v a r ia b e l d a p a t d ia n d a lk a n , m a k a in d ik a to r n y a a d a la h
a p a b ila n ila i a > 0 ,6 0 0 .
D a ta y a n g s u d a h d iu ji v a lid ita s d a n r e lia b ilita s m e r u p a k a n d a ta d e n g a n s k a la p e n g u k u r a n o r d in a l, s e d a n g k a n s k a la p e n g u k u r a n u n tu k s ta tis tik a a n a lis a j a l u r m in im a l b e r s k a la in te r v a l. D e n g a n d e m ik ia n d a ta y a n g b e r s k a la o r d in a l te r s e b u t
d e n g a n ru m u s : SV= {(density at lower limit) - (density at upper limit)} : {(area under upper limit) - (area under lower lim it)}. S e la n ju tn y a d ila k u k a n a n a lis is d a ta s e b a g a i p e n g u jia n te r h a d a p h ip o te s is y a n g d ia ju k a n d a la m p e n e litia n ini.
d ik o n v e r s i k e s k a la in te rv a l m e la lu i m ethod o f successive interval
Analisis Data
B e r h u b u n g m a s a la h y a n g d iu ji m e r u p a k a n ja r in g a n d a r i b e r b a g a i v a r ia b e l
d a n m e m p u n y a i h u b u n g a n k a u s a l a n ta r v a r ia b e l, m a k a a n a lis is d a ta y a n g d ig u n a k a n m e n g u ji h ip o te s is p e n e litia n in i a d a la h A n a lis a J a lu r (Path Analysis). Hubungan
a n ta r v a r ia b e l p e n e litia n d itu n ju k k a n d a la m G a m b a r 1. D a r i v a r ia b e l y a n g a k a n
d ia n a lis is te r d a p a t s a tu v a r ia b e l a n ta r a . D e n g a n d e m ik ia n a la t a n a lis is in i d a p a t m e n e r a n g k a n p e n g a r u h la n g s u n g d a n tid a k la n g s u n g s e p e r a n g k a t v a r ia b e l p e n y e b a b (exogenous variable)
d a n v a r ia b e l a k ib a t (endogenous variable).
Komitmen
Pimpinan Puncak (X,)
Persepsi Manajer Divisi Mengenai
T Q M ( X 2)
Keefektifan Pengendalian Biaya Mutu (Y)
Penerapan Pilar Dasar TQM (X,)
Gambar 1 Diagram Hubungan antar Variabel Penelitian
206 J u rn a l A k u n ta n si dan K eu a n g a n Indonesia, D e se m b e r 2009, Vol. 6, No. 2, h a l 193 - 2 2 0
L a n g k a h -la n g k a h y a n g d ite m p u h d a la m a n a lis is j a l u r a d a la h m e n g h itu n g k o e f is ie n ja lu r , p e n g a r u h la n g s u n g d a n k o e f is ie n d e te r m in a s i {R2). K o e f is ie n j a l u r
d ih itu n g s e te la h m e n g h itu n g m a tr ik k o r e la s i a n ta r v a r ia b e l d a n m a tr ik in v e r s ( r 1). L a n g k a h b e r ik u tn y a m e n g h itu n g k o e f is ie n d e te r m in a s i multiple (R2): R2y (xt; x 2; x 3) dan R2z (x ,; x 2; x 3 ; y ). X j a d a la h k o m itm e n p im p in a n p u n c a k , X 2 a d a la h
p e r s e p s i m a n a je r d iv is i, X 3 a d a la h p e n e r a p a n p ila r d a s a r T Q M , Y a d a la h k e e f e k tifa n p e n g e n d a lia n b ia y a m u tu d a n Z a d a la h k in e r ja m a n a je r ia l, b e r d a s a r k a n k o e f is ie n
d e te r m in a s i d a p a t d ih itu n g v a r ia b e l r e s id u . U n tu k m e n g e ta h u i b e s a r n y a p e n g a r u h la n g s u n g X . d e n g a n Y, d ih itu n g Y = P y x . . P>ix., d a n b e s a r n y a p e n g a r u h la n g s u n g
X .Y d e n g a n Z a d a la h Z = P zx .y . P zx .y, s e d a n g k a n p e n g a r u h tid a k la n g s u n g :
Y ----------►
XXIX. i j
- - - - - - - - - - - - - - ► Y = P y x .. Fx.x.. Pyx.
Z ----------►
X.YQX Y - - - - ► Z = P z x .y . Fx.y. xy. Pzxy.
rj
P e r h itu n g a n d ila k u k a n d e n g a n m e n g g u n a k a n p r o g r a m S P S S 13 Statistica.
HASIL DAN PEMBAHASAN
P e n g u jia n k e s u n g g u h a n r e s p o n d e n m e n ja w a b p e r ta n y a a n m e r u p a k a n h al y a n g p e n tin g d a la m p e n e litia n in i. U n tu k tu ju a n te r s e b u t, p e n g u jia n d a ta s e la n ju tn y a
d ila k u k a n d e n g a n U ji V a lid ita s d a n R e lia b ilita s . U ji v a lid ita s d ila k u k a n u n tu k m e n g e ta h u i s e ja u h m a n a a la t u k u r m e la lu i k u e s io n e r m e n g u k u r a p a y a n g in g in
d iu k u r. A n a lis is u ji v a lid ita s a ta u k e s a h ih a n m e n g g u n a k a n k o r e la s i Pearson. U ji k e h a n d a la n ( reliability ) m e r u p a k a n in d e k s y a n g m e n u n ju k k a n s e ja u h m a n a s u a tu
a l a t u k u r d a p a t d ip e r c a y a a ta u d a p a t d ia n d a lk a n . A n a lis is u ji k e h a n d a la n d ila k u k a n
d e n g a n m e n g g u n a k a n a n a lis is Cronbach Alpha.
H a s il u ji v a lid ita s d ih itu n g d e n g a n m e n g k o r e la s ik a n tia p s k o r item in s tr u m e n
d e n g a n to ta l s k o r d a r i ju m la h item in s tr u m e n te r s e b u t. I n d ik a to r n y a , a p a b ila n ila i p a ta u p value < k o r e la s i (R)
b e r a rti s ig n if ik a n (v a lid ) , s e b a lik n y a a p a b ila Rvalue > k o r e la s i ( R ) b e r a r ti tid a k s ig n ifik a n , a r tin y a item te r s e b u t tid a k v a lid d a n h a r u s di drop.
H a s il u ji v a lid ita s te r h a d a p 14 item p e r ta n y a a n k o m itm e n p im p in a n p u n c a k s e lu r u h n y a a d a la h v a lid . P e r s e p s i m a n a je r d iv is i te r d a p a t 6 item p e r ta n y a a n , 2 p e r ta n y a a n k o r e la s in y a tid a k v a lid (d i drop). P ila r d a s a r T Q M te d a p a t 4 d im e n s i, y a itu custom er satisfaction, employee em powerm ent a n d involvement, continuous
improvement
d a n m a n a je m e n b e r d a s a r k a n fa k ta . Customer satisfaction te r d a p a t 8
P asaribu, P engaruh K om itm en, P ersepsi, dan P en era p a n P ila r D a sa r. 207
item p e r ta n y a a n , y a n g k o r e la s in y a tid a k v a lid 2 ( d i drop). Em ployee em powerm ent
a n d involvement te r d a p a t 8 item p e r ta n y a a n , 2 item p e r ta n y a a n k o r e la s in y a tid a k v a lid ( d i drop). Continuous im provement te r d a p a t 13 item p e r ta n y a a n , 3 item p e r ta n y a a n k o r e la s i tid a k v a lid ( d i drop). M a n a je m e n b e r d a s a r k a n f a k ta te r d a p a t