Mediasi Konflik Peran dan Keadilan Prosedural dalam Hubungan Pengukuran Kinerja dengan Kinerja Manajerial  

Oleh:

Basri, Yesi Mutia

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 10 no. 2 (Dec. 2013), page 225-242.
Topik: performance measurement system; role conflict; procedural fairness; managerial performance
Fulltext: 195-405-1-SM.pdf (757.81KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study explores managerial behavioral responses associated with performance measurement system. Design of performance measurement system is investigated financial and non-financial measures related to the four perspectives of Balanced Scorecard (BSC). This paper examines whether a role conflict and procedural fairness affect the relationship between performance measure and managerial performance. Based on a sample of 67 managers of regional Bank in Pekanbaru, the results from a structural model tested using Partial Least Squares indicate a relationship between performance measurement system and managerial performance is mediated by a role of conflict. However, this study not supported that procedural fairness mediated relationship between performance measurement system and managerial performance. These results may have important theoretical and practical implications.

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