Implementation of Competitive Advantage Strategy and Total Quality Management in Enhancement the Quality of Management Accounting Information

Abstract

The purpose of this research is an attempt to explain, empirically, concerning the implementation of Competitive Advantage Strategy, Total Quality Management in Enhancement the Quality of Management Accounting Information (relevance, accuracy, and verifiability), to tap as the theoretical basis of the hypothesis in response to develop research, namely the extent to which (1) the effect of competitive advantage strategy (2) the effect of Total Quality Management in enhancement The Quality of Management Accounting Information. This study has used validity and reliability test and regression analysis with α = 0.05 to test the hypothesis of this study was performed on each submitted. This research has done in State-Owned Enterprise (SOE/BUMN) in Indonesia. The results of data analysis shows that independent variable influence significantly either simultaneously or partially on dependent variable. Competitive advantage strategy and TQM simultaneously influence significantly on management accounting information are 74.1%. The remaining 25.9% influenced by other variable exclude the variable used. Partially, competitive advantage strategy influence positive significantly with value t on management accounting information, significant positive effect on 3.254 (t-count > t-table) and p-value=0,002 (p-value ˂ 0.05) and TQM count significant positive effect on management accounting information with t-count=5.693 (t-count > t-table) and p-value=0.000 (p-value˂0.05). It can be concluded that the implementation of competitive advantage strategy and TQM is very important in order to improve the quality of accounting information because qualified management accounting information which can help managers in decision-making.

Keywords: Competitive Advantage Strategy, Total Quality Management, Management Accounting Information