Syofyan, Efrizal and Hernando, Riski and Septiari, Dovi (2021) The Role of Leadership Style on Evaluation Fairness. Jurnal Akuntansi, 13 (1). pp. 1-15. ISSN 2303-0356
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Abstract
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.
Item Type: | Article |
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Uncontrolled Keywords: | EVALUATION FAIRNESS; FINANCIAL PERFORMANCE MEASURE; LEADERSHIP STYLE; LEVERS OF CONTROL; NON-FINANCIAL PERFORMANCE MEASURE |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Akuntansi - S1 |
Depositing User: | Fitri Yelli |
Date Deposited: | 23 Jun 2022 08:11 |
Last Modified: | 24 Jun 2022 00:35 |
URI: | http://repository.unp.ac.id/id/eprint/38384 |
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