Pengaruh Perselisihan Dalam Gaya Evaluasi Kinerja Anggaran Terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja Sebagai Variabel Mediasi  

Oleh:

Na'Im, Ainun ; Kamal, Maulana

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 3 no. 1 (Jan. 2000), page 86.
Topik: JOB; performance; job-related tension; budgetary performance evaluating style
Fulltext: Master 01.pdf (8.2MB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This paper extends previous work in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous research has focused exclusively on the superior's budgetary performance evaluation style. This study focused on both superior's perceived and the subordinate's preferred budgetary performance evaluation styles. When subordinate's preferred style disagrees with the superior's perceived style, this disagreement is hypothesized to lead to the subordinate's and superior's feeling higher job-related tension and lower job satisfaction. Eighty-nine managers and staffs from a cross-section of department in Indonesia manufacturing companies paricipated in this study. The results support the hypothesized relations. This study also examines two mediating models, (1) job-related tension that nay mediate the relationship between disagreement in budgetary performance evaluation style and performance, and (2) job satisfaction that may mediate the relationship between disagreement and performance. The result indicate that only job satisfaction mediates the relationship beween disagreement in budgetary performance evaluation style and performance. Finally, a structure equation model is used to determine the overall impact of disagreement in budgetary performance evaluation style on job-related tension, job satisfaction and performance.

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