TY  - JOUR
SP  - 94
IS  - 1
PB  - AKRUAL : Jurnal Akuntansi
AV  - public
Y1  - 2021/10//
VL  - 13
ID  - repounp39649
KW  - Evaluation Fairness; Financial Performance Measure; Leadership Style; Levers of Control; Non-Financial Performance Measure
TI  - The Role of Leadership Style on Evaluation Fairness
N2  - 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.
EP  - 108
UR  - https://www.researchgate.net/publication/356757476_The_Role_of_Leadership_Style_on_Evaluation_Fairness
JF  - AKRUAL : Jurnal Akuntansi
A1  - Syofyan, Efrizal
A1  - Hernando, Riski
A1  - Septiari, Dovi
SN  - ISSN : print : 2085-9643 dan online : 2502-6380
ER  -