The Impact of Perceived Performance Evaluation Formality on Managers' Behavior  

Oleh:

Desriani, Neny ; Sholihin, Mahfud

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 15 no. 1 (Jan. 2012)
Topik: Performance Evaluation Formality; Procedural Justice; Distributive Justice; Feedback Quality; Subordinate's Trust in the Supervisor; Budgetary Slack; Aerospace Industry.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study examines the impact of perceived performance evaluation formality on subordinates' trust in a supervisor with three mediating variables: procedural justice, distributive justice, and feedback quality. In addition, this study examines the impact of a subordinate's trust in a supervisor on budgetary slack. Using a questionnaire survey method with 97 middle and lower level managers in an aerospace company as respondents, this study shows that procedural justice, distributive justice, and feedback quality do not mediate the relationship between the formality of the performance evaluation and subordinates' trust in their supervisors. However, this study finds that trust can reduce propensity to create budgetary slack.

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