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Edisah Putra
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Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 26232596     EISSN : 26232596     DOI : https://doi.org/10.30596/jakk.v3i1.5700
Core Subject : Economy,
Economics, Econometrics & Finance
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.
Arjuna Subject : Umum - Umum
Articles 1 Documents
 1 
Search results for , issue "Vol 3, No 2 (2020): Oktober" : 1 Documents clear
OUTCOME EFFECT DALAM PENGUKURAN KINERJA KEUANGAN DAN NONKEUANGAN : STUDI EKSPERIMEN Wahyuningsih, Indah; Fitriyani, Dewi; Friyani, Rita
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer Vol 3, No 2 (2020): Oktober
Publisher : JAKK | Jurnal Akuntansi dan Keuangan Kontemporer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.4224

Abstract

This study aims to examine the outcome effect of decision making in assessing financial and non-financial performance. This study is an experimental research that involved 483 students. The research design was 2x4x2x2 between-subjects experimental design.. Hypothesis testing used univariate ANOVA. This research conclude: (1) there is significantly outcome effect in performance appraisal (2) there is no significantly result that non-financial measures extended outcome effect, and (3) there is no significantly result that controllability appraisal and outcome knowledge effect in minimizing outcome effect. This result also indicate when assessing financial performance will further enhance outcome effect

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