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All Journal Jurnal Dimensi POLITIK DAN KEBIJAKAN PUBLIK Journal of Governance Kemudi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu Jurnal Trias Politika JURNAL USM LAW REVIEW Jurnal Inovasi Pendidikan dan Sains JCP (Jurnal Cahaya Pendidikan) Fakultas Keguruan dan Ilmu Pendidikan International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Pengabdian Ibnu Sina JURNAL ILMU SOSIAL DAN ILMU POLITIK, STISIPOL RAJA HAJI PEDAMAS (Pengabdian Kepada Masyarakat)
Linayati Lestari, Linayati
Universitas Riau Kepulauan
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Pentingnya Ukuran Kinerja Nonfinansial dalam Balanced Scorecard, Komitmen Organisasi, dan Kinerja Manajerial Praja Hadi Saputra; Hamid Bone; Linayati Lestari
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2248

Abstract

This study investigates the role of the degree of importance of using nonfinancial performance measures (in Balanced Scorecard) by superiors for performance evaluation in influencing employee performance through organizational commitment. This study adopted a quantitative research design and conducted a cross-sectional survey by questionnaire to collect responses from 118 local managers in Samarinda, Indonesia. Based on PLS analysis, the results of this study indicate that the use of nonfinancial measures in Balanced Scorecard for performance evaluation is significantly affect employee organizational commitment and directly affect managerial performance through organizational commitment. The results also prove that organizational commitment has a mediation role in the relationship between nonfinancial measures and performance. This study provides valuable insight that the degree of importance of the use of nonfinancial measures by superiors to evaluate performance can improve employee commitment and performance. Practically, the results provide an overview for superiors to be more comprehensive in developing a performance measurement system because the system has a crucial role in influencing employee behavior.
Co-Authors A. Syaifullah Addlinsyah Ali Amran Alpikri, Alpikri Alpikri, Alpikri Alpino Susanto, Alpino Alwan Hadiyanto Amrullah Rasal Aqil Teguh Fathani Ardyanti Ahmad Arianto, Dian Arif Rahman Hakim Askarmin Harun Aulia Putri Ciptono Ciptono Ciptono Ciptono, Ciptono Dahrul Aman Harahap Dendi Sutarto Dendi Sutarto, Dendi Dian Arianto Dian Mustika Rini Dwi Septawinarti Dwiyanti, Nova Edi Syahputra Edy Surya Emy Hajar Abra Ervin Nora Susanti Erwin Ashari, Erwin Fatiha, Fajarina Nur Fazarina Nurfatihah Fendi Hidayat Hidayat Gandhi Sutjahjo Hamid Bone Harun, Askarmin harun, askarmin Hasanudin Hasanudin Hasibuan, Ronald Parlindungan Herningtyas, Tuti Iin Indriyani Indrawati Indrawati Indrawati Indrawati Ita Mustika Karol Teovani Lodan Khoirul Anwar Kiki Yunita Sari Langoday, Sanca Sariana Lusi Amara Fernanda M. Sarif Medi Heryanto Muhammad Solihin Nailul Himmi Hasibuan, Nailul Himmi Nova Dwiyanti Nur Kholidah Berlian Nurfatihah, Fazarina Nurhayati Nurhayati Nurhayati Nurhayati Pamor Gunoto Parlindungan, Ronald Praja Hadi Saputra Puspita, Meri Enita Putri, Amanda Handya Putri, Retno Sulistiana Anzani Putri, Riska Amelia Rahmayandi Mulda Ramon Zamora Ramon Zamora Ratri Dwiningtyas Malik Renol Renol Rini Elfina Rini, Dian Mustika Riyanto Riyanto Rizki Tri Anugrah Bhakti Rona Tanjung Sanca Sariana Langoday Sari, Ratih Frayunita Sari, Syndhi Pramitika Sarmini Sarmini Seftia Azrianti Setiyobudi, Yustinus Farid Sri Langgeng Ratnasari Sulistiani, Chindy Ayu Sumiati, Sry Adyzah Susanto Susanto Suswanta T. Munzir Tanjung, Rona Tri Tarwiyani Tuti Herningtyas Utami Nur Vivi Cristi Sarbatani Gultom Wardi Marsis Widodo Ismanto Winda Roselina Effendi Windayati, Diana Titik Wiyono Wiyono Wiyono Wiyono Yudo Prio Sasmito Yustinus Farid Setyobudi, Yustinus Farid Zahrul Akmal Damin Zulkifli Zulkifli Zuly Qodir