Mediasi Konflik Peran Dan Keadilan Prosedural Dalam Hubungan Pengukuran Kinerja Dengan Kinerja Manajerial

Yesi Mutia Basri

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(Bahasa Indonesia, 18 pages)

Abstract

This study explores managerial behavioral responses associated with performance measurement system. Design of performance measurement system is investigated financial and non-financial measures related to the four perspectives of Balanced Scorecard (BSC). This paper examines whether a role conflict and procedural fairness affect the relationship between performance measure and managerial performance. Based on a sample of 67 managers of regional Bank in Pekanbaru, the results from a structural model tested using Partial Least Squares indicate a relationship between performance measurement system and managerial performance is mediated by a role of conflict. However, this study not supported that procedural fairness mediated relationship between performance measurement system and managerial performance. These results may have important theoretical and practical implications.Keywords: performance measurement system, role conflict, procedural fairness, managerial performance---Penelitian ini mengamati respon perilaku manajerial dihubungkan dengan sistem pengukuran kinerja. Desain sistem pengukuran kinerja yang diselidiki adalah pengukuran keuangan dan non keuangan yang berhubungan dengan empat perspektif dari Balanced Scorecard (BSC). Penelitian ini menguji apakah konflik peran dan keadilan prosedural memengaruhi hubungan antara pengukuran kinerja dan kinerja manajerial. Berdasarkan sampel dari 67 manajer pada Bank regional di Kota Pekanbaru, hasil pengujian model struktural menggunakan Partial Least Square menunjukkan bahwa konflik peran memediasi hubungan sistem pengukuran kinerja dengan kinerja manajerial. Namun, penelitian ini tidak dapat membuktikan bahwa keadilan prosedural memediasi hubungan sistem pengukuran kinerja dengan kinerja manajerial. Hasil penelitian ini memiliki implikasi teori dan praktik yang penting.

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Journal

Indonesian Journal of Accounting and Finance

Jurnal Akuntansi dan Keuangan Indonesia (JAKI; English: Indonesian Journal of Accounting and Fina... see more