PENGARUH PROSES EVALUASI KINERJA TERHADAP KOMITMEN TUJUAN, KEADILAN PROSEDURAL, DAN KINERJA
DOI:
https://doi.org/10.35591/wahana.v16i2.75Abstract
Sistem evaluasi kinerja masih menjadi topic yang mendominasi penelitian akuntansi manajemen, dan sistem evaluasi kinerja masih menjadi pusat dalam praktik dan penelitian akuntansi manajemen. Namun, penelitian sistem evaluasi kinerja masih berfokus pada metriks pengukuran kinerja, bukan proses evaluasi kinerja. Penelitian ini bertujuan untuk menguji pengaruh interaksi proses evaluasi kinerja (formalitas dan voice) terhadap komitmen tujuan dan persepsi keadilan dalam proses evaluasi kinerja. Penelitian ini juga menguji pengaruh komitmen tujuan dan persepsi keadilan prosedural terhadap kinerja. Ekperimen dilakukan terhadap 42 mahasiswa untuk menguji pengaruh proses evaluasi kinerja terhadap komitmen tujuan, keadilan prosedural, dan kinerja. Hasil penelitian tidak mendukung hipotesis yang dikembangkan. Faktor konteks evaluasi kinerja dan kemampuan partisipan menjadi alasan hipotesis tidak terdukung.
Key words: proses evaluasi, formal, voice, komitmen tujuan, keadilan prosedural, kinerja
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