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Siti Fathonah
Ahmad Dahlan University
Economics, Econometrics & Finance

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The Intervening Effect of Interpersonal Trust on The Relationship Between Multiple Measured-Based Performanced Evaluation and Job-Related Tension Siti Fathonah; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 7, No 1 (2004): JRAI Januari 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.109

Abstract

This study examines the effect of the use of multiple performance measures (a combination of financial and non-financial measures) in performance evaluations on subordinates’ job-related tension. Specifically, this study investigates whether the effect of such measures is indirect through interpersonal trust. This study hypothesizes that the relationship between multiple measures-based performance evaluation and subordinates’ job-related tension is indirect through subordinates’ interpersonal trust towards their superiors. The results, based on a sample of 70 managers, support the expectation that the use of a mix of financial and non-financial measures in performance evaluations has no direct effect on subordinates’ job-related tension.  Instead, the effect of such a mix of performance measures on subordinates’ job-related tension is indirect through interpersonal trust.
Co-Authors Mahfud Sholihin