Keputusan evaluasi kinerja :: Hubungan dan pengaruh outcomes, responsibility, mental accounting dan framing

BARIDWAN, Zaki, Dr. Gudono, MBA

2001 | Tesis | S2 Akuntansi

Dalam keputusan evaluasi kinerja yang dibuat oleh manajer, informasi ex ante atau ex post mungkin berpengaruh terhadap keputusan tersebut. Penelitian tentang hindsight atau outcome bias menunjukkan bahwa evaluasi kinerja sering dipengaruhi oleh decision outcomes. Lebih jauh, bagaimana outcome knowledge mempengaruhi evaluasi tersebut dalam kasus keputusan investigasi variance, penelitian sebelumnya menunjukkan bahwa outcomes merubah persepsi evaluator terhadap benefit dan pilihan (loss/cost) framing atas pengeluaran investigasi. Sebagaimana diprediksi oleh mental accounting, pengeluaran dengan perceived benefit dikerangkakan sebagai costs dan tanpa perceived benefits dikerangkakan sebagai losses. Selanjutnya, frames tersebut memiliki hubungan dengan evaluasi kinerja. Penelitian sebelumnya juga menunjukkan bahwa ada dan tidaknya tanggungjawab pembuat keputusan dapat mempengaruhi proses pengambilan keputusan. Tujuan studi saat ini adalah menguji dengan eksperimen tentang pengaruh responsibility (tanggungjawab) dan outcome pada judgement atau keputusan seseorang, dan menguji hubungan antara perceived benefit, loss/cost frame dan performance rating. Hasil dari studi ini adalah pertama, informasi outcome mempengaruhi judgement atau keputusan dalam performance rating, perceived benefit dan loss/cost frame rating. Kedua, diantara perceived benefit, loss/cost frame dan performance rating memiliki hubungan signifikan secara statistik. Ketiga, tidak ada perbedaan judgement atau keputusan antara subjek yang memiliki responsibility (tanggungjawab) dan subjek yang tidak memiliki responsibility (tanggungjawab).

In peformance evaluation decision made by manager, ex ante or ex post information may have an impact to the decision. Research on hindsight or outcome bias has shown that performance evaluations are often affected by decision outcomes. Furthermore, How outcome knowledge affects the evaluation in case variance investigation decision, prior research found that outcomes changed the evaluator perception about benefits and the choice of (loss/cost) framing of the investigation expenditure. As predicted by mental accounting, expenditure with perceived benefit were framed as costs while those without perceived benefits were framed as losses. Finally, these frames will be related to the performance evaluation. Prior research also found that perceived responsibility of a decision maker can affect the decision making process. The objectives of this study are to experimentally examine the effect of responsibility and outcome on a judgement/decision, and the correlation among perceived benefit, loss/cost frame and performance rating. This study found that first, outcome information affects a judgement/decision in performance rating, perceived benefit and loss/cost frame rating. Second, among perceived benefit, loss/cost frame and performance rating are significantly correlated. Third, there is no different judgement/decision between subjects with responsibility and no responsibility.

Kata Kunci : Outcome effects, Responsibility effects, Performance evaluation, Mental accounting and Framing, Pengaruh outcome, Pengaruh tanggungjawab, Evaluasi kinerja, Mental accounting dan Framing