PENGARUH PROSES EVALUASI KINERJA TERHADAP KOMITMEN TUJUAN, KEADILAN PROSEDURAL, DAN KINERJA

Dian Wijayanti, Dr. Mahfud Sholihin, SE., M.Acc

2013 | Tesis | S2 Ilmu Akuntansi

-

Performance evaluation system still dominates of management accounting research, and performance evaluation system is still the center of practice and research in management accounting. However, the performance evaluation system research has focused on the performance measurement matrix, not the performance evaluation process. Study aimed to examine the effect of the interaction process of evaluating the performance (formality and voice) to the goal commitment and perceptions of fairness in the performance evaluation process. This study also examined the effect of goal commitment and perceptions of procedural justice on performance. Experiment conducted on 42 students to examine the effect of the performance evaluation process for the purpose commitment, procedural justice, and performance. The results do not support the hypothesis that developed. Factor context of performance evaluation and the ability of participants to be the reason the hypothesis are not supported.

Kata Kunci : process evaluation, formal, voice, goal commitment, procedural justice, performance