PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA
This study aims to investigate whether an evaluator has propensity to more weigh common financial measurement than unique financial measurement and common nonfinancial measurement when evaluating performance. We conduct two experiments where participants act as senior management to evaluate two divi...
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| Format: | Article |
| Language: | Indonesian |
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Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
2018-09-01
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| Series: | Ekuitas: Jurnal Ekonomi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.stiesia.ac.id/ekuitas/article/view/122 |
| _version_ | 1819116841385066496 |
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| author | Hariman Bone Mahfud Sholihin |
| author_facet | Hariman Bone Mahfud Sholihin |
| author_sort | Hariman Bone |
| collection | DOAJ |
| description | This study aims to investigate whether an evaluator has propensity to more weigh common financial measurement than unique financial measurement and common nonfinancial measurement when evaluating performance. We conduct two experiments where participants act as senior management to evaluate two divisions. The first experiment examines the existence of propensity of managers to more weigh common financial measurement than unique financial measurement. The ANOVA repeated measurement show that participants more weigh common financial measurement than unique financial measurement. The second experiment examines the existence of propensity of participants to weigh common financial measurement than common nonfinancial measurement. The result shows that participants more weigh common financial measurement than common nonfinancial measurement in their performance evaluation. |
| first_indexed | 2024-12-22T05:23:30Z |
| format | Article |
| id | doaj.art-546e38e1c0bd4cd9ab5f8088a2254639 |
| institution | Directory Open Access Journal |
| issn | 2548-298X 2548-5024 |
| language | Indonesian |
| last_indexed | 2024-12-22T05:23:30Z |
| publishDate | 2018-09-01 |
| publisher | Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya |
| record_format | Article |
| series | Ekuitas: Jurnal Ekonomi dan Keuangan |
| spelling | doaj.art-546e38e1c0bd4cd9ab5f8088a22546392022-12-21T18:37:39ZindSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaEkuitas: Jurnal Ekonomi dan Keuangan2548-298X2548-50242018-09-0116445747210.24034/j25485024.y2012.v16.i4.122118PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJAHariman Bone0Mahfud Sholihin1Universitas MulawarmanUniversitas Gadjah MadaThis study aims to investigate whether an evaluator has propensity to more weigh common financial measurement than unique financial measurement and common nonfinancial measurement when evaluating performance. We conduct two experiments where participants act as senior management to evaluate two divisions. The first experiment examines the existence of propensity of managers to more weigh common financial measurement than unique financial measurement. The ANOVA repeated measurement show that participants more weigh common financial measurement than unique financial measurement. The second experiment examines the existence of propensity of participants to weigh common financial measurement than common nonfinancial measurement. The result shows that participants more weigh common financial measurement than common nonfinancial measurement in their performance evaluation.https://ejournal.stiesia.ac.id/ekuitas/article/view/122Balanced Scorecardperformance evaluationperformance measurement |
| spellingShingle | Hariman Bone Mahfud Sholihin PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA Ekuitas: Jurnal Ekonomi dan Keuangan Balanced Scorecard performance evaluation performance measurement |
| title | PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA |
| title_full | PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA |
| title_fullStr | PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA |
| title_full_unstemmed | PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA |
| title_short | PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA |
| title_sort | pengaruh perspektif dan jenis ukuran dalam balanced scorecard terhadap evaluasi kinerja |
| topic | Balanced Scorecard performance evaluation performance measurement |
| url | https://ejournal.stiesia.ac.id/ekuitas/article/view/122 |
| work_keys_str_mv | AT harimanbone pengaruhperspektifdanjenisukurandalambalancedscorecardterhadapevaluasikinerja AT mahfudsholihin pengaruhperspektifdanjenisukurandalambalancedscorecardterhadapevaluasikinerja |