首页    期刊浏览 2024年11月25日 星期一
登录注册

文章基本信息

  • 标题:The Role of Leadership Style on Evaluation Fairness
  • 本地全文:下载
  • 作者:Efrizal Syofyan ; Dovi Septiari ; Riski Hernando
  • 期刊名称:Akrual: Jurnal Akuntansi
  • 印刷版ISSN:2085-9643
  • 电子版ISSN:2502-6380
  • 出版年度:2021
  • 卷号:13
  • 期号:1
  • 页码:94-108
  • DOI:10.26740/jaj.v13n1.p94-108
  • 语种:English
  • 出版社:Universitas Negeri Surabaya
  • 摘要:This study examines the effect of consideration of leadership style on evaluation fairness mediated by a combination of financial and non-financial performance measurements and levers of control. This study takes a population of employees who work at companies in the service, trade, and manufacturing sectors. The research location was conducted in the satellite area of Jakarta (Jabodetabek). We used a questionnaire distributed to respondents using the hand delivery systems technique. The data were analyzed and processed using structural equation modeling - partial least square (SEM-PLS) with the Warp-PLS software 3.0. This study shows that managers who use a consideration of leadership style directly affect the fairness of evaluation within the company. This study also shows that this relationship can be mediated by a combination of financial, non-financial performance measures and levers of control. Although, on a partial mediation basis. This research focuses on the relationship between the influence of leadership style consideration on evaluation justice. This study also looks at the role of mediation by a combination of financial, non-financial performance measurement and levers of control, namely: objective diagnostic, interactive objective, subjective diagnostic, and interactive subjective.
  • 关键词:Evaluation Fairness;Leadership Style;Financial Performance measure;Non-Financial Performance Measure;Level of Control
国家哲学社会科学文献中心版权所有