PERAN KENDALI UKURAN KINERJA DAN KEADILAN PADA MANAJER MILENIAL

Rianti Budi Setiyowati, Bambang Tjahjadi

Abstract


Abstrak – Peran Kendali Ukuran Kinerja dan Keadilan pada Manajer Milenial

Tujuan Utama - Penelitian ini menguji peran mediasi keadilan dalam pengaruh kendali ukuran kinerja terhadap kepuasan kerja, pada manajer milenial di industri ketenagalistrikan.

Metode – Penelitian ini menggunakan metode PLS. Sampel penelitian ini adalah 194 manajer milenial.

Temuan Utama - Penelitian ini mengungkapkan bahwa keadilan prosedural dan keadilan interpersonal berperan sebagai mediator dalam pengaruh antara kendali ukuran kinerja nonkeuangan dan kepuasan kerja. Keadilan interpersonal memberikan kontribusi yang lebih signifikan. Hal ini menunjukkan pentingnya keadilan interpersonal memengaruhi kendali ukuran kinerja manajer milenial.

Implikasi Teori dan Kebijakan – Penelitian ini memperkuat pengaruh teori agensi dan teori sosiokognitif dalam konteks akuntansi manajemen. Selain itu, penelitian ini menyarankan manajemen puncak untuk mengembangkan sistem evaluasi kinerja yang adil dan meningkatkan budaya kerja manajer milenial.

Kebaruan Penelitian – Penelitian ini merupakan upaya menjawab faktor-faktor yang menentukan tingkat kendali ukuran kinerja terhadap kepuasan kerja dari manajer milenial.

 

Abstract - The Role of Performance Measure Control and Fairness in Millennial Managers

Main Purpose - This study examines the mediating role of justice in the effect of performance measure control on job satisfaction in millennial managers in the power industry.

Method - This study uses the PLS method. The sample of this study was 194 millennial managers.

Main Findings - This study reveals that procedural justice and interpersonal justice act as mediators in the influence between non-financial performance measure control and job satisfaction.. These results suggest the importance of interpersonal justice in influencing millennial managers' performance measure control.

Theory and Practical Implications - This study strengthens the influence of agency and socio-cognitive theories in management accounting. In addition, this study advises top management to develop a fair performance evaluation system and improve the work culture of millennial managers.

Novelty - This research attempts to answer the factors that determine the level of control of performance measures on the job satisfaction of millennial managers.


Keywords


keadilan; kinerja; manajer; milenial

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2024.15.1.02

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