Incentives dan Non Financial Perfomance Terhadap Kinerja Manajerial Dengan Komitmen Organisasional sebagai Variabel Moderasi

Authors

  • Reva Arsyilia Universitas Muhammadiyah Gresik
  • Anwar Hariyono Universitas Muhammadiyah Gresik

DOI:

https://doi.org/10.54066/jrea-itb.v2i1.1230

Keywords:

Incentives, Managerial Performance, Organizational Commitment, Non financial Perfomance

Abstract

Managers' primary responsibility is to boost the company's performance. With regards to hope hypothesis, the job of supervisors as leaders features the assumption that administrators who have adequate administrative information and abilities will actually want to reasonably tackle business issues. In the possibility aspect, this study investigates the impact of motivations and nonfinancial execution on administrative execution with the comprehension that administration approaches can affect administrative execution. The SMART-PLS application is used to conduct a quantitative analysis of the questionnaire data for the research method. The findings demonstrated that managerial performance was significantly influenced by incentives and nonfinancial performance, with organizational commitment unable to moderate the relationship.

Downloads

Download data is not yet available.

References

Basri, Mutia Yesi. (2019). Pengukuran Kinerja Non Finansial dalam Meningkatkan Kinerja Finansial : Study Literatur. Jurnal Akuntansi, 3(2), 114- 126

Brownell, P., & McInnes. (2020). Budgetary Participation, Motivation dan Managerial Performance. The Accounting Review, 61, 274-277

Fisher, G. J. (2020). Contingency Theory, Management Control System andFirm Outcomes: Past Results and Future Directions. Behavioural Research in Accounting. 10, 47-64

Malina, M.A., & Selto, F.H. (2021). Communicating dan Controlling Strategy: An Empirical Study of The Effectiveness of The Balanced Scorecard. Journal of Management Accounting Research, 13, 47-90.

Santoso, U., & Pambelum, J. Y. (2019). Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud. Jurnal Administrasi Bisnis, 4(1), 14–33.

Sekaran, Uma. (2019). Research Methods For Business: A Skill Building Aproach. New York-USA: John Wiley dan Sons, Inc

Sumarno, J. (2020). Pengaruh Komitmen Organisasi dan Gaya Kepemimpinan terhadap Hubungan antara Partisipasi Anggaran dan Kinerja Manajerial. Simposium Nasional Akuntansi VIII. Solo

Supriyono, R.A. (2021). Pengaruh Komitmen Organisasi, Keinginan Sosial, dan Asimetri Informasi terhadap Hubungan Antara Partisipasi Penganggaran dengan Kinerja Manajer. Jurnal Ekonomi dan Bisnis Indonesia, 4(7).

Hansen, D. R., & Maryanne, M. M. (2020). Management Accounting (Sixth edition). South Western: Publishing Co, Cincinnati, Ohio.

Verbeeten, F. H.M. (2019). Performance management practices in public sector organizations impact on performance. Emerald, Accounting, Auditing dan accountability Journal, 21(3), 427-454.

Wier, Benson, Hunton, James., & Hassabelnaby, Hassan R. (2019). Enterprise Resource Planning dan Nonfinancial performance Incentives : the Joint Impact on Coorporate Performance. Management Accounting Research, 8(1), 165-190.

Abeng, T., Sosrodihardjo, S., Soesanto, F., Manullang, M., R, Heidjrachman., Hasibuan., & Susilo., S. (2019). Manajemen Dalam Perspektif. Yogyakarta: BPFE.

Ahmad, K., & Zabri, S. M. (2020). The Application of Non- Financial Performance Measurement in Malaysian Manufacturing Firms. Procedia Economics and Finance, 35, 476-484.

Ardana, I. K., Mujiati, N. W., & Utama, W. M. (2020). Manajemen Sumber Daya Manusia. Yogyakarta: Graha Ilmu.

Budiyanto, E,. & Mochklas, M. (2020). Kinerja Karyawan. Banten: CV. AA Rizky.

Chenhall. (2019). The Contingent Design of Performance Measures. Management Accounting Research, 92–116.

Darmawan, D. (2019). Prinsip-Prinsip Perilaku Organisasi. Surabaya: Pena Semesta.

Davis, K., & John W. (2019). Perilaku Dalam Organisasi. Jakarta: Erlangga

Djumialdji, F. (2020). Perjanjian Kerja. Yogyakarta: Sinar Grafika.

Dessler, Garry. (2021). Manajemen Sumber Daya Manusia (jilid 2). Jakarta: Phenhallindo.

Guilford. (2018). Fundamental Statistic in Psychology And Education. 3rd Edition. Mc.Graw-Hill Company.

Handoko, T.H. (2019). Manajemen Personalia dan Sumber Daya Manusia (jilid 2). Yogyakarta: BPFE.

Harsono. (2020). Manajeme Pabrik. Jakarta: Balai Aksara

Hasibuan, Malayu. (2018). Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara

Ivancevich, Robert. (2018). Perilaku dan Manajemen Organisasi (Alih Bahasa: Gania, G). Jakarta: Erlangga.

Ittner, C. D., & Larcker, David F. (2020). Are non financial measures leading indicators of Performance? An analysis of customer satisfaction. Journal of Accounting Research, 36, 1-34.

Kauhanen, Antti., & Napari, Sami. (2019). Performance measurement dan incentive plans. A Journal of Economy dan Society, 51, 645-669.

Hoque, Z. (2020). Strategic Management Acccounting. Edited by L. Chapman. Australia: Pearson

Malinda, O., Dewi, F. G., & Gamayuni. R. R. (2019). The Effect of Incentives and Non-Financial Performance on Managerial Performance. International Research Journal of Business Studies , 12(1).

Moeheriono. (2019). Pengukuran Kinerja Berbasis Kompetensi Edisi Revisi. Jakarta: Rajawali Pers

Sari, R. P., & Satrio, Budi. (2021). Pengaruh Insentif, Masa Kerja & Komitmen Organisasi terhadap kinerja karyawan. Jurnal Ilmu & Riset Manajemen, 5(8), 1-18.

Sulistyanto, S. (2018). Manajemen Laba Teori dan Model Empiris (II; A. Listyandari, Ed.). Jakarta: PT Grasindo.

Stajkovic, Alexander D., & Luthans, Fred. (2019). Differential Effects of Incentive Motivators on Work Performance. Academy of Management Journal, 4(3), 580-590.

Tsauri, S. (2019). Manajemen Kinerja (Performance Management). Jember: STAIN Jember Press

Yono S. (2020). Analisis pengaruh Insentif, Motivasi, Displin kerja dan Budaya kerja Terhadap Kinerja pegawai Pada Badan Pengelolaan Keuangn Daerah Kab Banyumas. Jurnal SMART, 1(2), 89-104

Ghozali, I., & Latan, H. (2012). Partial least squares: Konsep, teknik, dan aplikasi menggunakan program SmartPLS 2.0 M3. Semarang: Badan Penerbit Universitas Diponegoro. (p. 1).

Malhotra, N. K. (2006). Marketing research: An applied orientation (5th ed.).

Ghozali, I. (2008). Structural equation modeling: Metode alternatif dengan partial least square (PLS). Semarang: Badan Penerbit Universitas Diponegoro. (p. 1).

Effendi, S., & Tukiran. (2017). Metode Penelitian Survei. Jakarta: LP3S.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatig, dan R&D. Bandung : Alfabeta

Malhotra, N. K. (2019). Riset Pemasaran, Pendekatan Terapan Edisi Keempat Jilid 2. Jakarta: PT Indeks

Sekaran, Uma. (2017). Research Method For Business (Metodologi Penelitian Untuk Bisnis), Edisi 4. Jakarta: Salemba 4

Rosyidi, Hamim. (2018). Psikologi Kepribadian: Paradigma Traits, Kognitif, Behavioristik, dan Humanistik. Surabaya: Jaudar Press.

Puspitaningsih, Flora. (2016). Pengaruh Efikasi Diri Dan Pengetahuan Kewirausahaan Terhadap Mnat Berwirausaha Melalui Motivasi. Jurnal Ekonomi Pendidikan dan Kewirausahaan, 2(2).

Noviansyah, Eka. (2018). Aplikasi Website Museum Nasional Menggunakan Macromedia Dreamweaver MX. Jakarta: STIK

Ardianingsih, Arum. (2018). Audit Laporan Keuangan. Jilid 1. Jakarta : Bumi Aksara

Mulyadi. (2017) . Akuntansi Biaya. Edisi-5. Yogyakarta: Universitas Gajah Mada.

Joseph, Devito. (2019). Komunikasi Antarmanusia. Tangerang Selatan: KARISMA Publishing Group

Sawyer, C.N., Perry, L., Carty, M., & Gene, F.P. (2016). Chemistry for Environmental Engineering and Science (5th ed.). New York: McGrawHill.

Rizal, N dan Liyundira,F.S. (2016). Pengaruh Tekanan Waktu dan Independensi terhadap Kualitas Audit. Jurnal Penelitian Ilmu Ekonomi WIGA, 6(1), 45-52.

Downloads

Published

2023-12-11

How to Cite

Reva Arsyilia, & Anwar Hariyono. (2023). Incentives dan Non Financial Perfomance Terhadap Kinerja Manajerial Dengan Komitmen Organisasional sebagai Variabel Moderasi. Jurnal Riset Ekonomi Dan Akuntansi, 2(1), 38–55. https://doi.org/10.54066/jrea-itb.v2i1.1230