The Role of Leadership Style on Evaluation Fairness

Syofyan, Efrizal and Hernando, Riski and Septiari, Dovi (2021) The Role of Leadership Style on Evaluation Fairness. AKRUAL : Jurnal Akuntansi, 13 (1). pp. 94-108. ISSN ISSN : print : 2085-9643 dan online : 2502-6380

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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
Uncontrolled Keywords: Evaluation Fairness; Financial Performance Measure; Leadership Style; Levers of Control; Non-Financial Performance Measure
Subjects: B Philosophy. Psychology. Religion > BF Psychology
H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HM Sociology
L Education > LB Theory and practice of education
L Education > LC Special aspects of education
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi-S1
Depositing User: Perpustakaan dan Penerbitan UNP
Date Deposited: 13 Mar 2026 01:09
Last Modified: 13 Mar 2026 01:09
URI: https://repository.unp.ac.id/id/eprint/39649

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