DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALE
This study aims to design an appropriate performance management system and determine performance appraisal methods to propose an increase in auditor performance. The results of research on the performance management system design based on MBO and BARS, it gives positive results in managing auditor p...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Kragujevac
2020-06-01
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| Series: | Proceedings on Engineering Sciences |
| Subjects: | |
| Online Access: | http://pesjournal.net/journal/v2-n2/8.pdf |
| _version_ | 1818207174572113920 |
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| author | Ryan Permana Zulfa Fitri Ikatrinasari |
| author_facet | Ryan Permana Zulfa Fitri Ikatrinasari |
| author_sort | Ryan Permana |
| collection | DOAJ |
| description | This study aims to design an appropriate performance management system and determine performance appraisal methods to propose an increase in auditor performance. The results of research on the performance management system design based on MBO and BARS, it gives positive results in managing auditor performance on inspection audits. Using the AHP paired valuation method, it produces 3 auditor KPI criteria, namely, scheduling criteria with a weighting of 58%, audit criteria with a weight of 21% and reporting criteria with 13%. Stages of the process of setting goals, monitoring design, evaluating performance implementation and providing feedback are important processes in performance management. which consists of performance improvement feedback with counseling and training programs, and feedback on the performance motivation approach by giving a reward program to the auditor. |
| first_indexed | 2024-12-12T04:24:44Z |
| format | Article |
| id | doaj.art-8ae7976ee3d14b2ab5af3be131b41b63 |
| institution | Directory Open Access Journal |
| issn | 2620-2832 2683-4111 |
| language | English |
| last_indexed | 2024-12-12T04:24:44Z |
| publishDate | 2020-06-01 |
| publisher | University of Kragujevac |
| record_format | Article |
| series | Proceedings on Engineering Sciences |
| spelling | doaj.art-8ae7976ee3d14b2ab5af3be131b41b632022-12-22T00:38:13ZengUniversity of KragujevacProceedings on Engineering Sciences2620-28322683-41112020-06-012217918610.24874/PES02.02.008DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALERyan Permana0 Zulfa Fitri Ikatrinasari1Master’s of Industrial Engineering Mercu Buana University, Jakarta, IndonesiaMaster’s of Industrial Engineering Mercu Buana University, Jakarta, IndonesiaThis study aims to design an appropriate performance management system and determine performance appraisal methods to propose an increase in auditor performance. The results of research on the performance management system design based on MBO and BARS, it gives positive results in managing auditor performance on inspection audits. Using the AHP paired valuation method, it produces 3 auditor KPI criteria, namely, scheduling criteria with a weighting of 58%, audit criteria with a weight of 21% and reporting criteria with 13%. Stages of the process of setting goals, monitoring design, evaluating performance implementation and providing feedback are important processes in performance management. which consists of performance improvement feedback with counseling and training programs, and feedback on the performance motivation approach by giving a reward program to the auditor.http://pesjournal.net/journal/v2-n2/8.pdfperformance management systemmanagement by objectivebehaviorally anchor rating scaleahp |
| spellingShingle | Ryan Permana Zulfa Fitri Ikatrinasari DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALE Proceedings on Engineering Sciences performance management system management by objective behaviorally anchor rating scale ahp |
| title | DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALE |
| title_full | DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALE |
| title_fullStr | DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALE |
| title_full_unstemmed | DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALE |
| title_short | DESIGNING OF PERFORMANCE MANAGEMENT SYSTEM FOR AUDITOR CERTIFICATION BODY USING MANAGEMENT BY OBJECTIVE AND BEHAVIORALLY ANCHOR RATING SCALE |
| title_sort | designing of performance management system for auditor certification body using management by objective and behaviorally anchor rating scale |
| topic | performance management system management by objective behaviorally anchor rating scale ahp |
| url | http://pesjournal.net/journal/v2-n2/8.pdf |
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