Jurnal Akuntansi dan Keuangan (JAK)
Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025

UNPACKING THE EVALUATION–PERFORMANCE LINK: THE ROLE OF SUBORDINATE TRUST IN SUPERVISORS

Desriani, Neny (Unknown)



Article Info

Publish Date
30 Jul 2025

Abstract

This study unpacks the relationship between formal performance evaluation and job performance by examining the mediating role of subordinates’ trust in their supervisors. Data were collected through an online survey of 103 teachers from private schools in Indonesia and analyzed using Structural Equation Modelling (SEM) with Smart PLS 4.0. The findings reveal that formal performance evaluation systems foster greater trust in supervisors, which in turn significantly enhances job performance. Theoretically, this study extends the performance evaluation literature by highlighting trust as a critical relational mechanism that connects evaluation practices to employee outcomes. Practically, the results emphasize the strategic importance of cultivating trust through fair and structured evaluation systems to improve organizational effectiveness.

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Journal Info

Abbrev

jak

Publisher

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of ...