The Role of Procedural Fairness on The Relationship Between Multiple Measures-Based Performance Evaluation and Job Related Tension  

Oleh:

Solihin, Mahfud

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 9 no. 2 (Mei 2006), page 216-232.
Topik: job performance; job-related tension; multiple performance measures; performance evaluation; procedureal fairness

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study examines the effect of the use of multiple performance measures (a combination of financial and non - financial measures) in performance evaluations on subordinates' job related tension. Specifically, this study investigates whether the effect of such measures is mediated by procedural fairness. This study hypothesizes that there is an indirect effect of multiple measures - based performance evaluation and subordinates 'job - related tension through procedural fairness. To test the hypothesis, this study employs a path analytical technique with regression approach. The results, absed on a sample of 70 managers, support the expectation, That is, the use of a mix of financial and non - financial measures in performance evaluations is associated with subordinates ; job related tension. However, such relationship is partially mediated by procedural fairness.

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