Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Vol. 3 No. 1 (2021)

Persepsi Fairness Atas Sistem Evaluasi Kinerja

Adwita Harefa (Universitas Kristen Maranatha Bandung)
Se Tin (Universitas Kristen Maranatha Bandung)



Article Info

Publish Date
30 Mar 2021

Abstract

Abstract This study aims to determine performance evaluation system and fairness perception in performance evaluation system in manufacturing, merchandising and service business. The data acquisition was done using a survey method across company staffs over Sumatera, Java, Kalimantan, Sulawesi and Papua. Performance evaluation system is an essential component in a company’s financial and non-financial performance. This study shows that there are still perception gaps among manufacturing, merchandising and service business regarding procedural fairness for performance evaluation system. The result suggests company managements to consider a fair performance evaluation system in order to minimize conflict and tension while increasing both sense of justice and employee satisfaction in performance evaluation. Keywords: performance evaluation system, fairness perception

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Journal Info

Abbrev

jafta

Publisher

Subject

Description

Topik artikel yang akan dipublikasi di JAFTA berkaitan dengan aspek apapun dari akuntansi, termasuk namun tidak terbatas pada topik berikut: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Akuntansi Sektor Publik 4. Corporate Governance 5. Sustainability Reporting 6. Etika dan Akuntansi 7. Auditing ...