PENGARUH KOMPENSASI BERBASIS INSENTIF TERHADAP KINERJA MANAJERIAL DENGAN BIG FIVE PERSONALITY TRAITS DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI

MUTTY CLAUDIA D, Dr. Hardo Basuki, M.Soc.Sc.

2021 | Tesis | MAGISTER SAINS AKUNTANSI

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh kompensasi berbasis insentif terhadap kinerja manajerial dengan menggunakan big five personality traits dan komitmen organisasi sebagai variabel moderasi. Penelitian kuantitatif ini dilakukan dengan menggunakan metode survei kepada manajer di berbagai industri perusahaan, dengan jumlah partisipan sebanyak 115 lulusan dan mahasiswa Program Eksekutif Magister Manajemen Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada Yogyakarta. Analisis data menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM) dengan menggunakan software WarpPLS 6.0. Hasil penelitian menunjukkan bahwa kompensasi berbasis insentif berpengaruh signifikan dan positif terhadap kinerja manajerial. Ciri kepribadian big five personality traits yang terdiri atas ekstraversion dan conscientiousness sebagai variabel moderasi secara signifikan memperlemah hubungan antara kompensasi berbasis insentif dan kinerja manajerial. Selain itu, ciri kepribadian agreeableness dan openness tidak secara signifikan memperlemah hubungan antara kompensasi berbasis insentif dan kinerja manajerial. Ciri kepribadian neuroticism tidak secara signifikan memperkuat hubungan antara kompensasi berbasis insentif dan kinerja manajerial. Komitmen organisasi sebagai variabel moderasi secara signifikan memperlemah hubungan antara kompensasi berbasis insentif dan kinerja manajerial.

This study aims to test and provide empirical evidence about the effect of incentive-based compensation on managerial performance using the big five personality traits and organizational commitment as moderating variables. This quantitative research was conducted using a survey method to managers in various industrial companies, with a total number of participants of 115 graduates and students of the Executive Program of Master of Management, Faculty of Economics and Business, Gadjah Mada University, Yogyakarta. Data analysis used Partial Least Square Structural Equation Modeling (PLS-SEM) using Warps 6.0 software. The results showed that incentive-based compensation had a significant and positive effect on managerial performance. Extraversion and conscientiousness as moderation variables significantly weaken the relationship between incentive-based compensation and managerial performance. Besides, agreeableness and openness do not significantly weaken the relationship between incentive-based compensation and managerial performance. Neuroticism does not significantly strengthen the relationship between incentive-based compensation and managerial performance. The organization's commitment as a moderation variable significantly weakens the relationship between incentive-based compensation and managerial performance.

Kata Kunci : kompensasi berbasis insentif, kinerja manajerial, big five personality traits, komitmen organisasi/ incentive-based compensation, managerial performance, big five personality traits, organizational commitment