Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing
Performance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (l) Outcome bias will ha...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2013-11-01
|
| Series: | Jurnal Akuntansi Kontemporer |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/1023 |
| _version_ | 1797423060200980480 |
|---|---|
| author | Jesica Handoko |
| author_facet | Jesica Handoko |
| author_sort | Jesica Handoko |
| collection | DOAJ |
| description | Performance appraisal involves the judgmental evaluation, that should be
made by performance appraiser on the basis of valid and reliable evidence,
including when he/she evaluates his/her subordinate (a decision maker) who
made variance investigation decision. It predict: (l) Outcome bias will have an
impact on the perceived benefit of the investigation, (2) Investigation expenditures
matched with perceived benefit are framed as costs while those without perceived
benefit are framed as losses, and (3) evaluators with a cost frame provide higher
performance ratings than those with a loss frame. An laboratory experiment
design, with one hundred and ninety one Cost Accounting students demonstrates
that outcome effect affect performance appraisal significantly. when managers
did not investigate cost variance, they were evaluated more unfavorably when
investigation revealed problems in the system. Further, the investigation outcome
affect the perceived benefit of the investigation significantly, expenditures with
perceived benefit are framed as costs while those without perceived benefit are
framed as losses. Thus, paying premium frame in this research conclude
moderately significant ant framing effect on higher performance. |
| first_indexed | 2024-03-09T07:41:58Z |
| format | Article |
| id | doaj.art-269430b177174b6b982ba470153d88b9 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-09T07:41:58Z |
| publishDate | 2013-11-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-269430b177174b6b982ba470153d88b92023-12-03T04:21:05ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-012110.33508/jako.v2i1.1023891Penilaian Keputusan Investigasi Varian: Efek Outcomes dan FramingJesica HandokoPerformance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (l) Outcome bias will have an impact on the perceived benefit of the investigation, (2) Investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. when managers did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation significantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude moderately significant ant framing effect on higher performance.http://journal.wima.ac.id/index.php/JAKO/article/view/1023 |
| spellingShingle | Jesica Handoko Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing Jurnal Akuntansi Kontemporer |
| title | Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing |
| title_full | Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing |
| title_fullStr | Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing |
| title_full_unstemmed | Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing |
| title_short | Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing |
| title_sort | penilaian keputusan investigasi varian efek outcomes dan framing |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/1023 |
| work_keys_str_mv | AT jesicahandoko penilaiankeputusaninvestigasivarianefekoutcomesdanframing |