文章基本信息

标题：Karakteristik Proses dan Karakteristik Metrik pada Keadilan Prosedural yang Dimoderasi Oleh Ketidakpastian Tugas dan Toleransi Ambiguitas
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作者：Yenny Dwi Handayani, Ewing Yuvisa Ibrani, Farah Nurani Qorny,
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2013
语种：English
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：This research investigates how performance evaluation procedures associated with managerialperception of procedural justice. Two metrics and two process characteristics of performanceevaluation are examined. Formality of performance evaluation and voice are characterized asprocess characteristics, while preferred use of effort measures to outcome measures, and diversityof performance evaluation are characterized as metric characteristics. Those, are moderatedby task uncertainty and tolerance for ambiguity as cores of uncertainty management theory.Survey method is used in this research, and so purposive sampling to test 77 samples thatconsistof middle managers from Bantenprovince lower and middle level of firms . The result ofthis research proved that all four performance evaluation characteristics are not directly associatedwith procedural justice, yet their effect depends on the extent of perceived task uncertaintyand tolerance for ambiguity of managers. In addition, voice, as process characteristics, seems tohave the strongest effect of all that may leads to the increased of fairness. These findingsexplain some inconsistencies in previous studies on justice perception of performance evaluationprocedures.Keywords : Procedural justice, Formality, Voice, Outcome measures, Diversity, Task uncertainty,Tolerance for ambiguity.