PENGARUH KETERLIBATAN EMOSI POSITIF BERUPA AFFECTIVE TRUST DALAM MENGURANGI COMMON MEASURE BIAS PADA EVALUASI KINERJA BALANCED SCORECARDS
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,...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2011
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/89996/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=52283 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | 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. |
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