PENGARUH KETERLIBATAN EMOSI POSITIF BERUPA AFFECTIVE TRUST DALAM MENGURANGI COMMON MEASURE BIAS PADA EVALUASI KINERJA BALANCED SCORECARDS

Ai Annisaa Utami, S.Pd., Dr. Ertambang Nahatyo, M.Sc.

2011 | Tesis | S2 Ilmu Akuntansi

Efektifitas penggunaan Balanced Scorecard dalam organisasi akan tercapai apabila aplikasi sistem ini dilakukan secara seimbang. Lipe dan Salterio (2000) membuktikan adanya bias kognitif sebagai tendensi dari keterbatasan kognitif manusia berupa common bias measure yaitu kecenderungan evaluasi kinerja yang bertumpu pada ukuran-ukuran umum, akibatnya aplikasi penggunaan Balanced Scorecard menjadi tidak optimal. Penelitian ini memperluas penelitian Lipe Salterio (2000) dengan menambahkan variabel mitigasi involvement (keterlibatan) manajer atas dengan manajer bawah yang diawali dengan adanya keterlibatan emosi positif antara manajer atas dengan manajer bawah berupa affective trust. Sejumlah 116 orang mahasiswa S2 jurusan Akuntansi dan Manjemen Universitas Islam Indonesia berpartisipasi dalam eksperimen ini, dengan design 2x2x2x2, split plot dari 2x2 between group dan 2x2 within group variabel. Pengujian hipotesis menggunakan Three Way ANOVA dengan hasil menunjukkan bahwa ukuran-ukuran umum dan ukuran-ukuran unik signifikan mempengaruhi evaluasi kinerja dalam Balanced Scorecard (BSC). Selain itu, hasil penelitian tidak menunjukkan dukungan data yang signifikan secara statistik tentang adanya pengaruh reaksi affective berupa keterlibatan emosi dalam bentuk affective trust dalam memitigasi common measure bias dalam evaluasi kinerja Balanced Scorecard

The Effective used of the Balanced Scorecard in the organization will be achieved if the application is a balancing. Lipe and Salterio (2000) proves the existence of cognitive bias as the tendency of the limitations of human cognitive, in form of common measure bias trend of performance evaluation, which is based on common measure, as a result of application of the Balanced Scorecard not to be optimal. This study expands research Salterio Lipe (2000) by adding a variable mitigation involvement top managers with the low managers that begins with the involvement of positive emotions among top managers with the low managers in form of affective trust. About 116 students postgraduated majoring in accounting and management in Islamic University of Indonesia participated in the experiment, with 2x2x2x2 design, split plot of the between 2x2 and 2x2 group within group variable. Hypothesis testing using the Three Way ANOVA with results showing that the common measure and unique measure significantly affects the performance evaluation of the Balanced Scorecard (BSC). In addition, the results do not indicate support for a statistically significant data about the influence of affective reactions in the form of emotional involvement in the form of affective trust in the common measure to mitigate the bias in performance evaluation of the Balanced Scorecard.

Kata Kunci : Balanced Scorecard, affective trust, common bias measure , evaluasi kinerja, kognitif bias