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All Journal Journal of Accounting and Investment Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Akuntansi Kesatuan Devotion: Journal of Research and Community Service International Journal of Education, Social Studies, And Management (IJESSM) International Journal of Economics, Business, and Entrepreneurship (IJEBE) Studi Akuntansi, Keuangan, dan Manajemen International Journal of Asian Business and Management (IJABM) InJEBA : International Journal of Economics, Business and Accounting Assyarikah: Journal Of Islamic Economic Business JSEHT International Research Journal of Business Studies Sultan Journal of Social Sciences & Humanities BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Einde Evana, Einde
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Performance Evaluation Systems as a Management Control Mechanism: Its Impact on Trust and Job Performance Desriani, Neny; Yuliansyah , Yuliansyah; Evana, Einde
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6438

Abstract

Purpose: This study aims to examine performance evaluation systems as a management control mechanism in shaping subordinates’ trust in their supervisors and examining its impact on job performance. Research Methodology: This study employs a survey-based approach using data collected from 103 teachers in private educational institutions in Indonesia. Data were obtained through structured questionnaires adapted from prior studies. Both measurement and structural models were examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0 software. Results: This study shows how performance evaluation systems can be used as a management control mechanism to improve work performance and build trust. The findings emphasize how crucial it is for organizational settings to have transparent and organized evaluation procedures. Conclusions: This study demonstrates that performance evaluation systems function as an effective management control mechanism in fostering trust and improving job performance. The results highlight the importance of structured and transparent evaluation processes in organizational settings. Limitations: This study's narrow focus on a particular institutional setting and small sample size may restrict how broadly the results may be applied. Contributions: This study contributes extends to the body of literature in management accounting by presenting actual data regarding the behavioral function of evaluation systems. It highlights trust as a key mechanism linking control practices to performance outcomes, offering practical insights for organizations in designing transparent evaluation systems.
Co-Authors Afrita, Winda Nur Amelia, Yunia Apriana, Yulia Asy Syuaroh, Asy Syuaroh Atika Lusi Tania, Atika Lusi Baradewa, Fajar Cahya M, Intan Dharma, Fitra Farichah, Farichah Ferryansah Gamayuni, Rindu Rika Gustiawaty Dewi, Fajar Idris, Agus Zahron Komalasari, Agrianti Liza Alvia Mega Metalia, Mega Mirfazli, Edwin Nabila Zara Zettira Neny Desriani Ningsih, Nur Wahyu Oktavia, Reni Pamela, Inge Lucky Prasetyo, Trijoko Pratiwi, Bella Noviani Pujianto, Husna Nur Putri, Widya Rizki Eka Rizki Eka Putri, Widya Silvia Thiono, Silvia Siti Aisyah Sudrajat Syaipudin, Usep Tania, Atika Tri Joko Prasetyo Tudor, Adriana Tiron Utama, Fikri Rizki Utami, Dyah Resti Widya Rizki Eka Putri Yudistira, era Yuliansyah Yuliansyah , Yuliansyah