EKUITAS (Jurnal Ekonomi dan Keuangan)
Vol 16 No 4 (2012)

PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA

Hariman Bone (Universitas Mulawarman)
Mahfud Sholihin (Universitas Gadjah Mada)



Article Info

Publish Date
07 Sep 2018

Abstract

This study aims to investigate whether an evaluator has propensity to more weigh common financial measurement than unique financial measurement and common nonfinancial measurement when evaluating performance. We conduct two experiments where participants act as senior management to evaluate two divisions. The first experiment examines the existence of propensity of managers to more weigh common financial measurement than unique financial measurement. The ANOVA repeated measurement show that participants more weigh common financial measurement than unique financial measurement. The second experiment examines the existence of propensity of participants to weigh common financial measurement than common nonfinancial measurement. The result shows that participants more weigh common financial measurement than common nonfinancial measurement in their performance evaluation.

Copyrights © 2012






Journal Info

Abbrev

ekuitas

Publisher

Subject

Economics, Econometrics & Finance

Description

Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, ...