Jurnal Akuntansi dan Keuangan Indonesia
Vol. 11, No. 1

BAGAIMANA MENGURANGI BIAS KEMURAHAN HATI DALAM PENILAIAN KINERJA SUBJEKTIF? SEBUAH PENDEKATAN EKSPERIMEN

Handojono, Monika (Unknown)
Sholihin, Mahfud (Unknown)



Article Info

Publish Date
30 Jun 2014

Abstract

The literature shows that leniency has negative impact on employee performance and firm productivity. However, there has been limited empirical research of how to mitigate the bias. This study examines if leniency is mitigateable by availability of subjective evaluation criteria and group rater. Using experimental method with sixty-nine undergraduate students as subjects, we find that process within group is effective to reduce individual subjective rating, even when there was no subjective criteria. However, we find group rating does not have effect on rating accuracy. Additionally, consistent with general assumption of leniency, we find that inflated rating is affected by altruistic traits of raters. With the inherent limitations associated with experimental method, our finding suggests that, in order to have subjective rating accurately, firm should promote sound rating process by defining more relevant criteria to complement the evaluation process.

Copyrights © 2014






Journal Info

Abbrev

publication:jaki

Publisher

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...