Browsing by Author "Mutia Basri, Yesi"

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    THE RELATIONSHIP BETWEEN ORGANIZATION STRATEGY AND ORGANIZATION PERFORMANCE : THE MEDIATING ROLE OF TOTAL QUALITY MANAGEMENT
    (2013-08-28) Mutia Basri, Yesi
    This study examines the relation between organization strategy of differentiation and cost leadership and total quality management (TQM). Furthermore, it investigates relationship between TQM and organization performance and thus, whether TQM is mediating variable in relationship between organization strategy and organization performance.The empirical data for this study was drawn from a survey of 58 middle/senior managers from sevices firms in Riau. The analysis was conducted using structural equation modeling (SEM).The findings indicate that organization strategy is positively and significantly relation and TQM. TQM relation on performance financial and quality performance. Organization strategy not relation on performance and TQM not mediates the relationship between organization strategy (differentiation and cost leadership) and innovative performance measures . The implication is that TQM needs to be complemented by other resources to more effectively realize the strategy in achieving a high level of performance, particularly innovation.
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    STUDI KETIDAKPATUHAN PAJAK : FAKTOR YANG MEMPENGARUHINYA (Kasus pada Wajib pajak Orang Pribadi yang terdaftar di KPP Pratama Tampan Pekanbaru)
    (2013-08-28) Mutia Basri, Yesi; Satriawan Surya, Adri; Fitriasari, Resy; Novriyan, Rahmat; Tania, Septiani
    This Study examines affect perceived tax equity, normative expectations (social and moral norms), and legal sanctions (detection risk and penalty magnitude) and religiusitas on Intention non tax compliance and non compliance behavior . In this study, Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend and complement extant tax research.The data set of the study was obtained from the survey applied to 100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equity perception of the tax system and moral norm have significant effect on intention but social norm, detection risk, penalty magnitude, and religiusitas have not significant. Penalty magnitude, religiusitas and intention have significant effect on non compliance behavior