Total Quality Management and Characteristics of Management Accounting Information on Managerial

Abstract

This study aims to empirically examine the effect of total quality management and the characteristics of management accounting information both simultaneously and partially on the performance of manufacturing companies certified to ISO 9001:2008 listed on the Indonesia Stock Exchange for the period 2018. The method used in this study is descriptive and verification method with test analysis using multiple regression. In determining the number of samples, the census method is used so that the total population is the same as the sample of 42 managers of manufacturing companies certified to ISO 9001:2008 which are listed on the IDX for the period 2018. The data used are primary data and data collection is carried out through questionnaires. The results show that TQM and the characteristics of management accounting information partially and simultaneously affect managerial performance in ISO 9001:2008-certified manufacturing companies listed on the Indonesia Stock Exchange for the period 2018.