The Effects of Participation in the Development of Performance Measures on Managerial Performance with Fairness Perception as a Mediating Variable: (An Empirical Study of Hospital Industry in Central Java, Indonesia)

Aryani, Y Anni and Rahmawati, Puput (2010) The Effects of Participation in the Development of Performance Measures on Managerial Performance with Fairness Perception as a Mediating Variable: (An Empirical Study of Hospital Industry in Central Java, Indonesia). Journal of Business and Policy Research , 5 (2). pp. 197-216.

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    Abstract

    The objective of this research is to provide descriptive evidence of the performance measures (financial and non- financial) used in the hospital industry. This research also provides empirical evidence on the effect participation has in the development of performance measures on managerial performance with fairness perception as a mediating variable. A survey research method is employed to empirically test the hypotheses developed in this study. The survey for this study is carried out on the hospital industry in Central Java, Indonesia with the unit’s manager as the unit of analysis. The hospitals located in some districts of Central Java are used as the sampling frame. Statistical analysis methods and path analysis are used to analyse data. This study found that participation in the development of performance measures used in the performance evaluation process positively influences the managerial performance. Participation was also found to positively influence the fairness perception of the performance measures that eventually influence managerial performance. Hence, this study demonstrated that fairness perception moderated the relationship between participation in the development of performance measures and the managerial performance in hospital industry in Central Java, Indonesia. This study also showed that financial measures were perceived fairer than non-financial measures in the performance evaluation process.

    Item Type: Article
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Lembaga Penelitian dan Pengabdian Kepada Masyarakat - LPPM
    Depositing User: Anis Fagustina
    Date Deposited: 18 Apr 2014 15:15
    Last Modified: 18 Apr 2014 15:15
    URI: https://eprints.uns.ac.id/id/eprint/11896

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