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：Ewing Yuvisa Ibrani, Farah Nurani Qorny, Yenny Dwi Handayani
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2013
卷号：3
期号：1
语种：English
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：This research investigates how performance evaluation procedures associated with managerial perception of procedural justice. Two metrics and two process characteristics of performance evaluation are examined. Formality of performance evaluation and voice are characterized as process characteristics, while preferred use of effort measures to outcome measures, and diversity of performance evaluation are characterized as metric characteristics. Those, are moderated by 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 that consistof middle managers from Bantenprovince lower and middle level of firms . The result of this research proved that all four performance evaluation characteristics are not directly associated with procedural justice, yet their effect depends on the extent of perceived task uncertainty and tolerance for ambiguity of managers. In addition, voice, as process characteristics, seems to have the strongest effect of all that may leads to the increased of fairness. These findings explain some inconsistencies in previous studies on justice perception of performance evaluation procedures. Keywords : Procedural justice, Formality, Voice, Outcome measures, Diversity, Task uncertainty, Tolerance for ambiguity.