Objective – This paper aims to examine the association of total quality management (TQM), management accounting system, Islamic leadership style, organizational commitment, and managerial performance. Methodology/Technique – The authors use distributed and collected examination methods employing a purposive sampling techniques. The subject of this study was managers or someone who holds structural position at Islamic based private universities in Yogyakarta with a total number of respondents of 104. The data was obtained from questionnaires. The analytical method used was simple regression analysis and moderated regression analysis. Findings – The results show that that Total Quality Management (TQM) has a positive significant effect on Managerial Performance. Thereafter, the results of the moderated regression analysis, the Performance Measurement System, Reward System, Islamic Leadership Style, and Organizational Commitment are the moderating variable that moderate or strengthen the relationship between Total Quality Management (TQM) towards Managerial Performance. Originality/value – Previous studies have focussed mainly on Islamic based private universities in Yogyakarta. This study examines the effect of management accounting system, Islamic leadership style, and organizational commitment on the association of total quality management and managerial performance, which has been rarely examined in previous studies. Type of Paper: Empirical. JEL Classification: M41, M49. Keywords: Islamic Leadership Style; Organizational Commitment; Performance Measurement System; Rewards System; Total Quality Management. Reference to this paper should be made as follows: Indrasari, A; Rosi, J.C.A. 2020. Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance, Acc. Fin. Review 5 (2): 82 – 102. https://doi.org/10.35609/afr.2020.5.2(4)
The purpose of this study was to examine and analyze the influence of Total Quality Management towards Managerial Performance in Islamic based private universities in Yogyakarta with Performance Measurement System, Reward System, Islamic Leadership Style, and Organizational Commitment as moderating variable. The data were distributed and collected by purposive sampling technique to the respondents. The subject of this study was Managers or someone who holds structural position at the Islamic based private universities in Yogyakarta with total respondents of 104. The data were obtained from questionnaires. The analytical method used was simple regression analysis and moderated regression analysis. The calculation using SPSS v. 15. The results show that that Total Quality Management (TQM) has a positive significant effect on Managerial Performance. Thereafter, the results of the moderated regression analysis, the Performance Measurement System, Reward System, Islamic Leadership Style, and Organizational Commitment are the moderating variable that moderate or strengthen the relationship between Total Quality Management (TQM) towards Managerial Performance. Keywords: Islamic Leadership Style, Organizational Commitment, Performance Measurement System, Rewards System, and Total Quality Management
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