P a sa rib u , P en g a ru h K o m itm en , P ersep si, dan P en era p a n P ila r D a sa r. 193
J u r n a l A k u n ta n s i d a n K e u a n g a n I n d o n e s ia V o lu m e 6 N o m o r 2 , D e s e m b e r 2 0 0 9
P E N G A R U H K O M I T M E N , P E R S E P S I , D A N P E N E R A P A N
P I L A R D A S A R
TOTAL QUALITY MANAGEMENT
T E R H A D A P K I N E R J A M A N A J E R I A L
H i r a s P a s a r i b u
UPN Veteran Yogyakarta
p a s a r ib u h ir a s @ y a h o o .c o m
A b s t r a c t
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
p e r f o r m a n c eat 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
P E N D A H U L U A N
L a t a r B e l a k a n g
194 J u rn a l A ku 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 - 2 2 0
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 a h w a 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 s a n g a t te r g a n tu n g p a d a b u d a y a o r g a n is a s i y a n g m e n im b u lk a n k o m itm e n d a r i o r a n g - o r a n g d a la m s u a tu o r g a n is a s i. U n tu k itu d a p a t d id u g a , b a h w a p e n e r a p a n T Q M a k a n m e n g a la m i m a s a la h a p a b ila tid a k d id u k u n g o le h k o m itm e n d a r i s e m u a a n g g o ta o r g a n is a s i u n tu k b e r u b a h .
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 d a la m k o m itm e n p im p in a n p u n c a k y a n g d id u k u n g o le h s e m u a a n g g o ta o r g a n is a s i s e c a r a b e r k e la n ju ta n a k a n m e m b e r ik a n d u k u n g a n te r h a d a p p e r u b a h a n p e n e r a p a n T Q M k e a r a h y a n g le b ih b a ik . K o m itm e n a d a la h s e b a g a i p e r ja n jia n a ta u k e te r ik a ta n u n tu k m e la k u k a n s e s u a tu y a n g te r b a ik d a la m o r g a n is a s i a ta u k e lo m p o k te r te n tu ( P a s a r ib u 2 0 0 8 ) .
K e b e r h a s ila n k e p e m im p in a n a k a n d itu n ju k k a n o le h a d a n y a in te ra k s i a n ta r a p im p in a n p u n c a k , m a n a je r d iv is i d a n k a r y a w a n . In te ra k s i d itu n ju k k a n d e n g a n k e r ja s a m a s a tu s a m a la in d a la m m e n a n g a n i m a s a la h o r g a n is a s i. P a r a m a n a je r d iv is i 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
a k a n 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 .
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 nquality 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 b e s a r p e r u s a h a a n g a g a l m e n e r a p k a n T Q M .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 .
1 9 6 J u rn a l A ku 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
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 m e n g g u n a k a n
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 nWilcoxon Signed-Rank Test.
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 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 ip e r o le h d a r i K e m e n te r ia n B U M N 2 0 0 5 m e n u n ju k k a n b a h w a k in e r ja B U M N s e c a r a k e s e lu r u h a n d a ri ta h u n 2 0 0 1 s a m p a i d e n g a n 2 0 0 4 h a s iln y a k u r a n g m e n g g e m b ir a k a n , k a r e n a d a ri 15 8 B U M N m a s ih te r d a p a t 31 B U M N m e n g a la m i k e r u g ia n p a d a ta h u n 2 0 0 4 d a n R O A r a ta - r a ta s e la m a e m p a t ta h u n te r a k h ir k in e r ja d a r i s e lu r u h B U M N h a n y a d i b a w a h 3 % . D a ta d a ri k a n to r K e m e n te r ia n B U M N d a n B a d a n P e n g a w a s P a s a r M o d a l ( B a p e p a m ) ta h u n 2 0 0 6 m e n u n ju k k a n b a h w a s e la m a tig a ta h u n te r a k h ir d a r i ta h u n 2 0 0 1 -2 0 0 3 k in e r ja k e u a n g a n B U M N m a n u f a k tu r m a s ih le b ih r e n d a h b ila 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 m e n e r a p k a n T Q M .
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 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
p e n e r a p a n p ila r d a s a r T Q M ; (2 ) U n tu k m e n g e ta h u i 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 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 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 ; (3 ) U n tu k m e n g e ta h u i 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 m e n g e n a i T Q M , 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 .
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 ncost 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 nTotal 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 .T E L A A H L I T E R A T U R D A N P E N G E M B A N G A N H I P O T E S I S
H u b u n g a n a n t a r a K o m i t m e n P i m p i n a n P u n c a k , P e r s e p s i M a n a j e r
D i v i s i , d a n P e n e r a p a n P i l a r D a s a r
Total Quality M anagem ent
198 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, N o. 2, h a l 193 - 220
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 kintangibles
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 b e r h a s il tid a k n y a s e tia p p e la k s a n a a n p e r b a ik a n m u tu s e c a ra b e r k e la n ju ta n .
M e n u r u t H a n d o k o d a n T jip to n o (1 9 9 7 ), a g a r T Q M d a p a t d ite r a p k a n d e n g a n s u k s e s , m a k a d a la m p e la k s a n a a n n y a p e r lu a d a p e r s y a r a ta n m a n a je r ia l, y a itu d u k u n g a n m a n a je m e n p u n c a k , p e n d e k a ta n tim d a n m a n a je m e n s u m b e r d a y a m a n u s ia . U n tu k m e n y e s u a ik a n p e r s e p s i m a n a je r d iv is i, tid a k s e k e d a r m e m b e r ik a n p e n g a r a h a n a g a r m e r e k a d a p a t m e n y e s u a ik a n d iri te r h a d a p T Q M , a k a n te ta p i y a n g le b ih p e n tin g d a r i itu p e r lu a d a u p a y a k e r ja k e r a s d a r i p im p in a n p u n c a k u n tu k m e n in g k a tk a n m u tu s u m b e r d a y a m a n u s ia . S u k s e s tid a k n y a p e n e r a p a n T Q M s a n g a t d ite n tu k a n k o m p e te n s i s u m b e r d a y a m a n u s ia u n tu k m e r e a lis a s ik a n n y a . D e n g a n d e m ik ia n d a r i b e b e r a p a p e n d a p a t d i a ta s d a p a t d ia ju k a n h ip o te s is :
H ,: T e r d a p a t h u b u n g a n p o s i t i f a n t a r a k o m i t m e n p i m p i n a n p u n c a k d a n p e r s e p s i m a n a j e r d i v i s i m e n g e n a i T Q M , d e n g a n p e n e r a p a n p i l a r d a s a r T Q M .
K o m i t m e n P i m p i n a n T u n c a k , 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 , d a n K i n e r j a M a n a j e r i a l
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 b a h w a 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 d a p a t m e n c ip ta k a n k o n d is i d a n in fr a s tru k tu r , d a n 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 k in e r ja m u tu s e rta 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 rs a in g . K e u n g g u la n d a y a s a in g s e m a k in b a ik , a k a n m e n d o r o n g k in e r ja m a n a je r s e m a k in b a ik . S e la n ju tn y a k o m itm e n p im p in a n p u n c a k s a n g a t d ib u tu h k a n m e n d o r o n g im p le m e n ta s i s is te m Q C p a d a p e r u s a h a n s e c a r a b e r k e la n ju ta n , y a n g b e r d a m p a k p a d a p e n in g k a ta n k e p u a s a n k o n s u m e n . K e p u a s a n k o n s u m e n y a n g m e n in g k a t m a k a a k a n m e n in g k a tk a n k in e r ja m a n a je r y a n g s e m a k in b a ik ( M a s a a k i 1 9 9 9 ; G a s p e r s z 2 0 0 2 ) . D e n g a n p e n a f s ir a n in i d ia ju k a n h ip o te s is s e b a g a i b e rik u t.
H 2 I: T e r d a p a t p e n g a r u h p o s i t i f k o m i t m e n p i m p i n a n p u n c a k t e r h a d a p 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 i n u t u .
H 3 ) : T e r d a p a t p e n g a r u h p o s i t i f k o m i t m e n p i m p i n a n p u n c a k t e r h a d a p k i n e r j a m a n a j e r i a l .
P e r s e p s i M a n a j e r D i v i s i , 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 , d a n P e n g a r u h n y a t e r h a d a p K i n e r j a M a n a j e r i a l
2 0 0 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 p e n g e n d a l i a n b i a y a m u t u .
H 3 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 i n e r j a m a n a j e r i a l .
P e n e r a p a n P i l a r D a s a r
Total Quality M anagem ent
, K e e f e k t i f a nP e n g e n d a l i a n B i a y a M u t u , d a n P e n g a r u h n y a t e r h a d a p K i n e r j a
M a n a j e r i a l
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
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
H 2 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
t e r h a d a p 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 .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
t e r h a d a p k i n e r j a m a n a j e r i a l .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 k i n e r j a m a n a j e r i a l .
M E T O D E P E N E L I T I A N
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 kperson,
p o s(m ail survey),
d a nemail 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 .P o p u l a s i d a n P e n g u m p u l a n D a t a
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 .
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.
D e f i n i s i d a n P e n g u k u r a n V a r i a b e l
Komitmen Pimpinan Puncak (XJ
K o m i t m e n p i m p i n a n p u n c a k a d a l a h m e m p e r t a h a n k a n k e i k u t s e r t a a n 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
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
( H a n s e n d a n M o w e n 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)
K in e r ja m a n a je r ia l a d a la h p e n ila ia n s e c a r a p e r io d ik k e e f e k tif a n o p e r a s io n a l s u a tu o r g a n is a s i, b a g ia n o r g a n is a s i, d a n p e r s o n e ln y a , b e r d a s a r k a n s a s a r a n , s ta n d a r d a n k r ite r ia y a n g te la h d ite ta p k a n s e b e lu m n y a . K in e r ja m a n a je r ia l d ite n tu k a n m e la lu i p r e s ta s i k e r ja b e r d a s a r k a n f u n g s i- f u n g s i m a n a je m e n (W in tz e l 2 0 0 2 ) . P e n g u k u r a n k in e r ja in i m e n g a ju k a n a g a r m a n a je r d a p a t m e m p e r in g k a t k in e r ja m e r e k a d a la m d e la p a n in d ik a to r , y a itu p e r e n c a n a a n , in v e s tig a s i, k o o r d in a s i, e v a lu a s i, s u p e rv is i, s u s u n a n k e p e g a w a ia n a ta u
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 s k a l a i n t e r v a l , 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 .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 ns 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 d ite n tu k a n s e b e s a r 10 r e s p o n d e np ilo t test.
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 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 .P e n g u j i a n D a t a
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 ritem
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 isCronbach Alpha.
U n tu k m e n g e ta h u i a p a k a hitem-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 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
d e n g a n ru m u s : S V ={(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.A n a l i s i s D a t a
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).
H u b u n g a n 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).
K o m i t m e n P i m p i n a n P u n c a k ( X , )
/
1
P e r s e p s i M a n a j e r D i v i s i M e n g e n a i
T Q M ( X 2)
P e n e r a p a n P i l a r D a s a r T Q M ( X , )
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 ( Y )
G a m b a r 1
2 0 6 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 imultiple (R2): R2y (xt;
x 2; x 3)
d a nR2z
(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 hp 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 - - - ► X X I X . - - - ► Y = P y x ..
Fx.x..
P y x .i j ■ j 1 j
Z - - - ►
X . Y Q X Y
- - - - ► Z = P z x .y .Fx.y.
x y . P z x y .i j j r j
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.
H A S I L D A N P E M B A H A S A N
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 isCronbach Alpha.
P asaribu, P engaruh K om itm en, P ersepsi, dan P en era p a n P ila r D a sa r. 2 0 7
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 idrop). Em ployee em powerm ent
a n d involvement
te r d a p a t 8item
p e r ta n y a a n , 2item
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 idrop). Continuous im provement
te r d a p a t 13item
p e r ta n y a a n , 3item
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 4item
p e r ta n y a a n , s e lu r u h n y a a d a la h v a lid . 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 m e n g g u n a k a n 2item
p e r ta n y a a n d a n s e lu r u h n y a d in y a ta k a n v a lid . K in e r ja m a n a je r ia l te r d a p a t 9item
p e r ta n y a a n d a n s e lu r u h n y a d in y a ta k a n v a lid .D e n g a n d e m ik ia n , h a s il u ji v a lid ita s d a r i k e s e lu r u h a n d a ta y a n g d ip e r o le h d a ri r e s p o n d e n m e n u n ju k k a n le b ih b a n y a k
item
y a n g s ig n if ik a n d ib a n d in g d e n g a nitem
y a n g tid a k s ig n if ik a n . B e r a r ti s e m u a v a r ia b e l a d a la h v a lid . H a s il u jiCronbach
Alpha
te r h a d a p s e m u a ite m y a n g v a lid p a d a v a r ia b e l k o m ite m 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 , 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 k in e r ja m a n a je r ia l m e n u n ju k k a n b a h w a n ila iC ronbach’s Alpha
b e r a d a d ia ta s 0 ,6 0 0 , b e r a rti in s tr u m e n d a r i m a s in g - m a s in g 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 , d a n k in e r ja m a n a je r ia l d a p a t d ia n d a lk a n(reliable).
B e r d a s a r k a n d a ta y a n g te r k u m p u l d a r i 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 , a k a n d ila k u k a n p e n g u jia n h ip o te s is . B e r h u b u n g d a ta p e n e litia n d ip e r o le h d a r i p o p u la s i s u r v e i, m a k a tid a k d ila k u k a n u ji s ig n if ik a n s i, b a ik u ji F u n tu k p e n g a r u h s e c a r a s im u lta n , d a n u ji t u n tu k p e n g a r u h s e c a r a p a r s ia l. K e s im p u la n d ia m b il la n g s u n g d a r i k o e f is ie n j a l u r m a s in g - m a s in g v a r ia b e l e k s o g e n s e r ta k o e f is ie n d e te r m in a s i, b a ik s e c a r a s im u lta n d a n s e c a r a p a r s ia l te r h a d a p v a r ia b e l e n d o g e n .
A n a l i s i s S t a t i s t i k D e s k r i p t i f
A n a lis is in i d ila k u k a n u n tu k m e n d a p a tk a n g a m b a r a n s e tia p o b je k p e n e litia n y a n g d ia m a ti. H a s il s ta tis tik d e s k r i p t i f d itu n ju k k a n p a d a T a b e l 1, y a n g te r d ir i d a ri 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 ( X ,) , p e r s e p s i m a n a je r d iv is i ( X 2), p e n e r a p a n p ila r d a s a r T Q M ( X 3), 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 (Y ) d a n k in e r ja m a n a je r ia l (Z ).
D a ri T a b e l 1 n a m p a k b a h w a k o m itm e n p im p in a n p u n c a k m e m ilik i r a ta - r a ta 3 ,9 8 6 8 . J ik a s k o r r a ta - r a ta ja w a b a n r e s p o n d e n le b ih b e s a r d a r i 3 ,9 8 6 8 , m a k a r e s p o n d e n d ik e lo m p o k k a n p a d a r e s p o n d e n y a n g m e m ilik i k o m itm e n y a n g tin g g i. S e b a lik n y a , j i k a s k o r r a ta - r a ta r e s p o n d e n le b ih k e c il d a ri 3 ,9 8 6 8 , m a k a r e s p o n d e n d ik e lo m p o k k a n p a d a r e s p o n d e n y a n g m e m ilik i k o m itm e n re n d a h . N ila i r a ta - r a ta j a w a b a n re s p o n d e n m e n g e n a i k o m itm e n p im p in a n p u n c a k b e r k is a r a n ta r a 3 ,3 6
2 0 8 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
T a b e l 1
S t a t i s t i k D e s k r i p t i f
N
M inimum
Maximum
Mean
Std. Deviation
x , 28 3,36 4,50 3,9868 ,28292
X
2
28 3,48 4,23 3,8779 ,15320x
3
28 3,36 3,92 3,6429 ,15477Y 28 88 115 103,93 6,787
Z 28 5,89 8,33 6,7143 ,61849
Valid N (listwise)
28P 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 ilik i r a ta - r a ta 3 ,8 7 7 9 . J ik a s k o r r a ta - r a la ja w a b a n re s p o n d e n le b ih b e s a r d a r i 3 ,8 7 7 9 , m a k a r e s p o n d e n d ik e lo m p o k l a n p a d a re s p o n d e n y a n g m e m ilik i p e r s e p s i m e n g e n a i T Q M y a n g tin g g i. S e b a iik n y a , j i k a s k o r r a ta - r a ta r e s p o n d e n le b ih k e c il d a r i 3 ,8 7 7 9 , m a k a r e s p o n d e n d ik e lo m p o k k a n p a d a r e s p o n d e n y a n g m e m ilik i p e r s e p s i m e n g e n a i T Q M re n d a h . N ila i r a ta - r a ta ja w a b a n r e s p o n d e n m e n g e n a i 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 b e r k is a r a n ta r a 3 ,4 8 s a m p a i d e n g a n 4 ,2 3 .
P e n e r a p a n p ila r d a s a r T Q M m e m ilik i r a ta - r a ta 3 ,6 4 2 9 . J ik a s k o r r a ta - r a ta ja w a b a n re s p o n d e n le b ih b e s a r d a ri 3 ,6 4 2 9 , m a k a r e s p o n d e n d ik e lo m p o k k a n p a d a r e s p o n d e n y a n g m e m ilik i p e n e r a p a n p ila r d a s a r T Q M y a n g tin g g i. S e b a lik n y a , j i k a s k o r r a ta - r a ta re s p o n d e n le b ih k e c il d a ri 3 ,6 4 2 9 , m a k a r e s p o n d e n d ik e lo m p o k k a n p a d a r e s p o n d e n y a n g m e m ilik i p e n e ia p a n p ila r d a s a r T Q M re n d a h . N ila i r a ta - r a ta ja w a b a n r e s p o n d e n m e n g e n a i p e n e r a p a n p ila r d a s a r T Q M b e r k is a r a n ta r a 3 ,3 6
s a m p a i d e n g a n 3 ,9 2 .
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 m e m ilik i r a ta - r a ta 1 0 3 ,9 3 . J ik a s k o r ra ta -r a ta ja w a b a n re s p o n d e n le b ih b e s a r d a ri 1 0 3 ,9 3 , m a k a r e s p o n d e n d ik e lo m p o k k a n p a d a r e s p o n d e n y a n g m e m ilik 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 y a n g tin g g i. S e b a lik n y a , j i k a s k o r r a ta - r a ta r e s p o n d e n le b ih k e c il d a ri 1 0 3 ,9 3 , m a k a r e s p o n d e n d ik e lo m p o k k a n p a d a re s p o n d e n y a n g m e m ilik 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 re n d a h . N ila i r a ta - r a ta ja w a b a n r e s p o n d e 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 b e r k is a r a n ta r a 88 s a m p a i d e n g a n 115.
P asa rib u , P engaruh K om itm en, P ersepsi, dan P en era p a n P ila r D a sa r. 2 0 9
H u b u n g a n a n t a r a K o m i t m e n P i m p i n a n P u n c a k , P e r s e p s i M a n a j e r D i v i s 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 i l a r D a s a r T Q M
H a s il p e n g u jia n h ip o te s is p e r ta m a s e s u a i p e r h itu n g a n y a n g d iik tis a r k a n d a la m G a m b a r 2 , m e n u n ju k k a n 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 ( X ,) 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 ( X 2) d itu n ju k k a n d e n g a n k o e f is ie n k o r e la s i s e b e s a r 0 ,0 2 2 . 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 ( X ,) d a n p e n e r a p a n p ila r d a s a r T Q M ( X 3) d itu n ju k k a n d e n g a n k o e f is ie n k o r e la s i s e b e s a r 0 ,0 3 5 . H u b u n g a n a n ta r a 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 ( X 2) d a n p e n e r a p a n p ila r d a s a r T Q M ( X 3) d itu n ju k k a n d e n g a n k o e f is ie n k o r e la s i s e b e s a r 0 ,0 0 1 0 . H u b u n g a n te r s e b u t d itu n ju k k a n p a d a G a m b a r 2. A r tin y a a p a b ila 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 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 s e r ta d e n g a n p ila r d a s a r T Q M s e m a k in b e s a r a ta u j a u h d a r i n o l (0 ) d a n m e n d e k a ti + 1 , m a k a h u b u n g a n p o s i t i f te r s e b u t m a k in e ra t. D e m ik ia n j u g a h u b u n g a n a n ta r a 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 s e m a k in d itin g k a tk a n , m a k a a k a n te r ja d i k e e r a ta n h u b u n g a n s e m a k in b a ik .
G a m b a r 2
S t r u k t u r 1 : H u b u n g a n K o r e l a s i o n a l A n t a r a V a r i a b e l X , d e n g a n X 2,
X , d e n g a n X 3 d a n H u b u n g a n A n t a r a X 2 d e n g a n X 3
2 1 0 J u r n 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 - 220
k a te g o r i s a n g a t r e n d a h
{negligible correlation).
D e n g a n d e m ik ia n k o m itm e n p im p in a n p u n c a k m e m ilik i h u b u n g a n tid a k s ig n if ik a n d e n g a n p e r s e p s i m a n a je r d iv is i, k o m itm e n p im p in a n p u n c a k m e m ilik i h u b u n g a n tid a k s ig n if ik a n d e n g a n p e n e r a p a n p ila r d a s a r T Q M , d a n p e r s e p s i m a n a je r d iv is i m e m ilik i h u b u n g a n tid a k s ig n if ik a n d e n g a n p e n e r a p a n p ila r d a s a r T Q M . B e r a r ti tid a k m e n d u k u n g h ip o te s is y a n g d ia ju k a n . H u b u n g a n te r s e b u t tid a k s ig n if ik a n d is e b a b k a n k o m itm e n p im p in a n p u n c a k b e lu m m a m p u m e n g g e r a k k a n p e r s e p s i m a n a je r d iv is i d a la m p e n g e n a la n T Q M b a ik d e n g a n m e lih a t, m e m p e la ja r i m a u p u n m e n c o b a m e n e r a p k a n T Q M . D e m ik ia n j u g a d a la m h u b u n g a n k o m itm e n p im p in a n p u n c a k d e n g a n p e n e r a p a n p ila r d a s a r T Q M , b a h w a h a r a p a n k e p u a s a n p e la n g g a n b e lu m te r c a p a i, 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 a s ih re n d a h , p e r b a ik a n b e r k e la n ju ta 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 p erlv d itin g k a tk a n . D e m ik ia n s e b a lik n y a 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 b e lu m d a p a t m e n d u k u n g k o m itm e n p im p in a n p u n c a k .P e n g a r u h K o m i t m e n P i m p i n a n P u n c a k , P e r s e p s i M a n a j e r D i v i s 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 i m u l t a n d a n P a r s i a l t e r h a d a p 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
H ip o te s is k e d u a p e n e litia n in i b e r b u n y i: T e rd a p a t 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 (X j), p e r s e p s i m a n a je r d iv is i ( X 2), p e n e r a p a n p ila r d a s a r T Q M ( X 3) 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 (Y ).
H a s il p e n g u jia n h ip o te s is d u a te r lih a t p a d a T a b e l 2. B e r d a s a r k a n h a s il p e r h itu n g a n d a la m T a b e l 2 d a p a t d ije la s k a n , b a h w a p e n g a r u h s e c a r a s im u lta 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 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 ( R 2) a d a la h s e b e s a r 0 ,7 6 8 1 . D e n g a n d e m ik ia n h ip o te s is H 2 y a n g m e n y a ta k 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, d a n p e n e r a p a n p ila r d a s a r T Q M s e c a r a s im u lta n b e r p e n g a r u h 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 p a t d ite rim a . B e r a r ti s e c a r a s im u lta 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, d a n p e n e r a p a n p ila r d a s a r T Q M b e r p e n g a r u h 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 .
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. 211
d iv is i ( X 2), d a n p e n e r a p a n p ila r d a s a r T Q M ( X 3) s e c a r a p a r s ia l b e r p e n g a r u h p o s it i f t e 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 (Y ). B e r d a s a r k a n n ila i k o e f is ie n j a l u r te r s e b u t, d ia g r a m j a l u r d a p a t d is a jik a n p a d a G a m b a r 3.
T a b e l 2
H a s i l A n a l i s i s K o e f i s i e n J a l u r
P e n g a r u h K o m i t m e n ( X , ) , P e r s e p s i ( X 2) , P e n e r a p a n
_ _ _ _ _ _ _ _ P i l a r D a s a r T Q M ( X ,) t e r h a d a p 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 ( Y )
K o e f i s i e n J a l u r ( P y x .) K o e f . J a l u r
K o e f .
D e t e r m i n a s i
S i s a
P y x ( R : 1 - R : P y e
A n t a r a K o m i t m e n d a n 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 ( P y x ,) 0 .4 2 2 0 .7 6 8 1 0 .2 3 2 1 9 0 .4 8 1 5 6 A n t a r a P e r s e p s i d a n 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 ( P y x 2) 0 .5 5 7 A n t a r a P e n e r a p a n p i l a r d a s a r T Q M d a n
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 ( P y x 3) 0 .9 9
G a m b a r 3
S t r u k t u r 2 : P e n g a r u h K o m i t m e n P i m p i n a n P u n c a k ,
P e r s e p s i M a n a j e r D i v i s i , P e n e r a p a n P i l a r D a s a r
Total Quality Management
t e r h a d a p 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 uP asaribu, 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. 213
p e r s e p s i m a n a je r d iv is i s e b e s a r 3 1 ,0 2 % , 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 te r b e s a r a d a la h k o m itm e n p im p in a n p u n c a k s e b e s a r 0 ,5 2 % + 0 ,7 4 % = 1 ,2 6 % .
I n te rp r e ta s i p e n e litia n in i a d a la h u n tu k m e n in g k a tk 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 , k o m itm e n p im p in a n p u n c a k B U M N m a n u f a k tu r s e c a r a b e r k e la n ju ta n h a r u s m e m p e r h a tik a n d a n m e n e ta p k a n k e b ija k a n m u tu s e c a ra k e s e lu r u h a n d a la m p e r u s a h a a n , m e n y e d ia k a n a n g g a r a n y a n g m e m e n u h i s a s a r a n m u tu u n tu k k e p u a s a n p e la n g g a n , m e n e n tu k a n d e p a r te m e n u n tu k m e n g a w a s i a ta u m e n ja m in j a l a n n y a m u tu d i s e tia p d iv is i, d a n h a r u s te r lib a t s e c a r a a k t i f d a la m d e w a n m u tu , s e r ta b e r p a r tis ip a s i u n tu k p e n in g k a ta n p e m a h a m a n m a n a je r d iv is i m e n g e n a i T Q M b a ik m e la lu i p e la tih a n d a n p e n d id ik a n d a la m p e r b a ik a n m u tu , s e h in g g a d a p a t m e n d o r o n g p e n in g k a ta n p e r s e p s i m a n a je r d iv is i k e a r a h le b ih b a ik m e n g e n a i T Q M . D e n g a n d e m ik ia n , s e c a r a tid a k la n g s u n g k o m itm e n p im p in a n p u n c a k s e m a k in b a ik d a la m k e p e m im p in a n m u tu , m a k a s e c a r a la n g s u n g p e r s e p s i m a n a je r d iv is i a k a n m e n d o r o n g a ta u m e m p e n g a r u h i 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 y a n g s e m a k in m e n in g k a t.
P e n g a r u h K o m i t m e n P i m p i n a n P u n c a k , P e r s e p s i M a n a j e r D i v i s i , P e n e r a p a n P i l a r D a s a r T Q M , d a n 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 S e c a r a S i m u l t a n d a n P a r s i a l t e r h a d a p K i n e r j a M a n a j e r i a l p a d a B U M N M a n u f a k t u r d i I n d o n e s i a
H ip o te s is tig a p e n e litia n in i b e r b u n y i: T e rd a p a t 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 ( X 2), p e n e r a p a n p ila r d a s a r T Q M ( X 3), 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 ( Y ) 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 in e r ja m a n a je r ia l (Z ) 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 .
H a s il p e n g u jia n h ip o te s is tig a te r lih a t p a d a T a b e l 4. B e r d a s a r k a n h a s il p e r h itu n g a n k o e f is ie n j a l u r d a la m T a b e l 4 d a p a t d ije la s k a n , b a h w 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, 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 r a s im u lta n 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 ia l a d a la h s e b e s a r 7 6 ,1 0 % . B e r a r ti h ip o te s is H 3 y a n g m e n y a ta k 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 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 r a s im u lta n 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 ia l d a p a t d ite rim a .
2 1 4 J u rn a l A k u n ta n si dan K e u a n g a n Indonesia, D e sem b er 2009, Vol. 6, No. 2, h a l 193 - 220
te r h a d a p k in e r ja m a n a je r ia l (Z ) s e b e s a r 0 ,3 1 1 , d 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 (Y ) te r h a d a p k in e r ja m a n a je r ia l s e b e s a r 0 ,3 2 0 . B e ra rti h ip o te s is H 3 y a n g m e n y a ta k 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 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 s e c a ra p a r s ia l 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 ia l d a p a t d ite rim a . B e r a r ti k o m itm e n p im p in a n p u n c a k ( X t), p e r s e p s i m a n a je r d iv is i ( X 2), p e n e r a p a n p ila r d a s a r T Q M ( X 3), d 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 (Y ) s e c a ra p a r s ia l b e r p e n g a r u h p o s it i f te r h a d a p k in e r ja m a n a je r ia l (Z ). B e r d a s a r k a n n ila i k o e f is ie n j a l u r d a ri p e r h itu n g a n d e n g a n S P S S , d ia g r a m j a l u r d a p a t d is a jik a n p a d a G a m b a r 4.
T a b e l 4
H a s i l A n a l i s i t K o e f i s i e n J a l u r
P e n g a r u h K o m i t m e n ( X j ) , P e r s e p s i ( X 2) d a n P e n e r a p a n p i l a r d a s a r T Q M ( X ,) t e r h a d a p 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 ( Y )
K o e f . K o e f .
D e t e r m i n a s i
P z y x i R 2 1 - R 2 P z e
A n t a r a K o m i t m e n d a n K i n e r j a M a n a j e r i a l ( P z x ^ 0 .3 2 4 0 .7 6 1 0 .2 3 9 0 .4 8 9 A n t a r a P e r s e p s i d a n K i n e r j a M a n a j e r i a l ( P z x 2) 0 .4 0 6
A n t a r a P e n e r a p a n p i l a r d a s a r T Q M d a n K i n e r j a
M a n a j e r i a l ( P z x 3) 0 .3 1 1 A n t a r a K 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 d a n
K i n e r j a M a n a j e r i a l ( P z y ) 0 .3 2 0
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. 215
G a m b a r 4
S t r u k t u r 3 : I m p l i k a s i K o m i t m e n P i m p i n a n P u n c a k , P e r s e p s i M a n a j e r D i v i s i , P e n e r a p a n P i l a r D a s a r
Total Quality Management,
d a n K e e f e k t i f a nP 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 K i n e r j a M a n a j e r i a l
D e n g a n d e m ik ia 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 m e n u n ju k k a n , b a h w a p e n g a r u h la n g s u n g y a n g p a lin g b e s a r a d a la h v a r ia b e l p e r s e p s i m a n a j e r d i v i s i te r h a d a p k in e r ja m a n a je r ia l s e b e s a r 1 6 ,4 8 % , 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 a n g p a lin g b e s a r y a n g te r d a p a t p a d a T a b e l 5 a d a la h 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 b e s a r 1 1 ,1 4 % te r d ir i d a r i p e n g a r u h 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 te r h a d a p k in e r ja m a n a je r ia l m e la lu i 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 m a s in g - m a s in g s e b e s a r 6 ,6 8 % + 4 ,4 6 % + 0
,
0 0%.
I n te rp r e ta s i h a s il p e n e litia n in i a d a la h u n tu k p e n in g k a ta n k in e r ja m a n a je r ia l y a n g d ila k u k a n p im p in a n p u n c a k p a d a B U M N m a n u f a k tu r le b ih d o m in a n m e m p e r h a tik a n p e n in g k a ta n p e m a h a m a n m a n a je r d iv is i m e n g e n a i T Q M , s e h in g g a d a p a t m e n in g k a tk a n p e r s e p s i m a n a je r d iv is i. 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 y a n g s e m a k in b a ik s e c a r a la n g s u n g a k a n m e n d o r o n g 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 k in e r ja m a n a je r ia l s e m a k in b a ik . O le h k a r e n a itu , d e n g a n p e r b a ik a n s is te m b ia y a m u tu y a n g s e m a k in b a ik , m a k a u p a y a m e n c e g a h k e r u s a k a n d a n m e n g e lim in a s i p e m b o r o s a n y a n g tid a k b e r n ila i p a d a p e la n g g a n s e m a k in d a p a t d ih in d a ri.
