Efek Pengukuran Keuangan Dan Non Keuangan Terhadap Kinerja: Pandangan Teori Penetapan Tujuan

Abstract

The aim of this study tested the effects of the perception of fairness measure for assessing performance against the performance of the mediation of impact, competence and self-determination as an aspect of empowerment. This research uses experimental studies as a method of data collection by providing a variable size treatmen on performance measurement with the difficulty level objectives and the level of difficulty of the task. Experimental design used 2 x 2 x 2 between subjects.
 
 Results from this study showed differences in the perception of fairness subordinate to measures of performance. But the interaction between the size of the performance measurement with goal difficulty and task difficulty did not provide evidence of a significant difference in perceptions of fairness of the performance measure. The mediating effect of impact, competence and self-determination with the perception fairness subordinate to the performance provides empirical evidence that perceptions of fairness subordinate to measure performance assessment can form subordinate beliefs are described by impact, competence and self-determination and enhance the performance of subordinate.
 
 Tujuan riset ini adalah untuk menguji efek persepsi fairness ukuran penilain kinerja terhadap kinerja dengan mediasi impact, competence dan self determination sebagai aspek empowerment. Riset ini menggunakan studi eksperimen sebagai metoda pengumpulan data dengan memberikan treatment pada variabel ukuran penilaian kinerja dengan tingkat kesulitan tujuan dan tingkat kesulitan tugas. Desain eksperimen yang digunakan adalah 2 x 2 x 2 antar subjek. Hasil dari riset ini menunjukkan adanya perbedaan persepsi fairness subordinat terhadap ukuran kinerja. Tetapi interaksi antara ukuran penilaian kinerja dengan kesulitan tujuan dan kesulitan tugas tidak memberikan bukti adanya perbedaan signifikan persepsi fairness terhadap ukuran penilaian kinerja. Efek mediasi impact, competence dan self determination dengan persepsi fairnessi subordinat terhadap kinerja memberikan bukti empiris bahwa persepsi fairness subordinat terhadap ukuran penilaian kinerja dapat membentuk keyakinan subordinat yang dijelaskan oleh impact, competence dan self determination dan meningkatkan kinerja subordinat.

Goal Setting Theory: The Effect of Incentive Moderation on Individual Performance

“…Locke and Latham (1990) stated that challenging goals would be a challenge for individuals to achieve them when they are clearly defined. Klein and Daniel (1990), Arsanti ( 2009), Murniati et al (2016), Wallace andEtkin (2017), andJustin et al 2017 found that the level of difficulty and clarity of goals affect individual performance. Individuals who have clear goals with a high level of difficulty will encourage individuals to plan, identify what is needed and determine strategies to achieve these goals.…”