Article Metrics

Article abstract view : 3374 times
PDF full text: 1500 times

The Effect of Incentives and Non-Financial Performance on Managerial Performance

Okta Malinda, Fajar Gustiawaty Dewi, Rindu Rika Gamayuni

Abstract


The purpose of this study is to provide empirical evidence about the effect of incentives and non-financial performance on managerial performance at private universities in Lampung. This research was conducted at private universities in Lampung with its unit of analysis C-accredited study program which has 164 study programs, consisting of 68 study programs at the University, 1 study program at the Institute, 67 study programs at the Collages, 4 study programs at the Polytechnic and 24 study programs at the Academies. The data analysis method used is a quantitative method with the Structural Equation Model (SEM) model. The results of this study indicate that both incentives and non-financial performance allowances have a significant positive effect on managerial performance. The implication of this research is that the incentive variable provides additional indicators not only limited to bonuses and rewards but also in the form of professional allowances & honor.

Keywords: Managerial Performance, incentives, Non-financial Performance

(1,2,3&4) Faculty Economics and Business, Accounting Department, Lampung University, Indonesia
* Corresponding Author

 https://doi.org/10.21632/irjbs.12.1.41-54



Full Text:

PDF

References


Anggriawan, K. H., Hamid, djamhur dan Mukzam, M. Djudi. 2015. Pengaruh Insentif & Motivasi terhadap Kinerja Karyawan (Studi pada Karyawan CV. Suka Alam (Kaliwatu Rafting) Kota Batu, Jawa Timur. Jurnal Administrasi Bisnis. Vol. 28 No. 1. pp.50-55

Anthony, R.N., J.Dearden, dan N.M Bedford. 1992. Sistem Pengendalian Manajemen. Jilid 2. Cetakan Pertama. Alih Bahasa Agus Maulana. Penerbit Bina Rupa Aksara. Jakarta.

Anoraga, Pdanji. 2004. Manajemen Bisnis. Cetakan Ketiga. Penerbit Rineka Cipta. Jakarta.

Azwar, S. 1997. Reliabilitas dan Validitas (Edisi ke 3). Pustaka Pelajar. Yogyakarta.

Basri, Mutia Yesi. 2015. Pengukuran Kinerja Non Finansial dalam Meningkatkan Kinerja Finansial : Study Literatur. Jurnal Akuntansi. Vol.3 No. 2. pp. 114-126.

Bastian, 2006. Akuntansi Sektor Publik: Suatu Pengantar. Erlangga. Jakarta.

Begbie, Celita, Bussin, Mark dan Schurink, Willem. 2011. A food Manufacuturing Managers Experiences dan Perceptions of the Implementation of an Incentive Sheme. Academy of Management Journal. Vol.9. No.1. pp. 1-13

Behn, K, Bruce, dan Rilley, A, Richard. 1999. Using non financial information to predict financial performance : the case of the U.S. airline industry. Journal of Accounting dan Finance.Vol.14. No.1. pp. 29-55

Belkaoui, Ahmed R. 2001. Teori Akuntansi, Edisi 4, Jilid 2. Alih Bahasa Mawinta, Hajayanti Widiastuti, Heri Kurniawan, Alia Arisanti. Penerbit Salemba Empat. Jakarta.

Brownell, P., dan McInnes, 1986. Budgetary Participation, Motivation dan Managerial Performance. The Accounting Review, Vol. 61. pp 274-277.

Bryan, J.F, dan Locke, E.A, 1967. Goal Setting as a Means of Increasing Motivation. Journal of Applied Psychology (June), pp. 274-277.

Burney, L, Laurie dan Widener, k, Sally. 2013. Behavioral work outcomes of a strategic performance measurement system based incentive plan. American Accounting Assosiation Journal.Vol.25. No. 2. pp.115-143.

Chenhall, R.H dan P. Brownell, 1988. The Effect of Participative Budgeting on Job Satisfaction dan Performance: Role Ambiguity as an Intervening Variable. Accounting, Organization dan Society. Vol. 13. No.3. pp.225-233.

Chin, W. W. 1998. The Partial Least Square Approach for Structural Equation Modeling. In G. A. Marcoulides (Ed.), Modern Methods for Business Research. London : Lawrence Erlbaum Associates. [15] Bryan, J.F, dan Locke, E.A, 1967. Goal Setting as a Means of Increasing Motivatio. Journal of Applied Psychology (June), pp. 274-277.

Ching, Daniel Ming Han, Rodgers, Matthew S., Shih, Eric dan Song, Xiao-Bing. 2012. When does incentive compensation motivate managerial behavioral? An experimental investigation of the fit between incentive compensation, excecutive coreself evaluation dan firm performance. Strategic Management Journal. Vol.33. pp. 1343-1362.

Damodar N. Gujarati, Dawn C. Porter, 2010. Dasar-dasar Ekonometrika. BukuI Edisi 5. Salemba Empat. Jakarta.

Direktori Perguruan Tinggi, 2016. Ditjen Dikti, Depdiknas dan Badan Akreditasi Nasional Perguruan Tinggi, (www.kopertis2.or.id) diakses 12 Oktober 2017).

Ferreira, Aldonio dan Otley, David. 2009. The design dan use of performance management systems : an extended framework for analysis. Management Accounting Research. Vol 20. pp. 263-282.

Gujarati, Damodar N. dan Dawn C. Poter. 2010. Dasar-dasar Ekonometrika (Terjemahan). Salemba Empat. Jakarta.

Hair, J. F.; Black W. C.; Babin B. J. dan Anderson R. E. 2010. Multivariate Data Analysis, Seventh Edition. Pearson Education Inc. New Jersey.

Hansen, Don R. dan Maryanne M. Mowen. 2003. Management Accounting (Sixth edition). South Western Publishing Co, Cincinnati, Ohio.

Henley, D. 1992. Public Sector Accounting dan Financial Control, Fourth Edition, Chapman & Hall, London.

Henseler, J. C.; Ringle dan Sinkovics. 2009. The Use of Partial Least Squares Path Modeling in International Marketing. Advance in International Marketing.

Hirst, Maurice. L, 1986. Advance Management Accounting. PWS-Kent Publishing Company. Boston.

Hoque, Zahirul, 2004. A contingency model of the association between strategy, environmental uncertainty dan performance measurement : impact on organizational performance. International Business Reviews. Vol.13 No.4. pp.485-502.

Iaffaldano, M.T., dan Paul.M. Muchinsky, 1985. Job Satisfaction dan Job Performance: A Meta Analysis. Phisichological Bulletin, (March), pp.251-273.

Indra, dkk., 2016. Pengaruh Motivasi & Disiplin terhadap Kinerja Pegawai dengan Pemberian Insentif sebagai Variabel Moderasi. Jurnal Kajian Ekonomi & Keuangan (Keuda). Vol.2 No.1. pp.1-16

Ittner, Christopher D. dan Larcker, David F. 1995. Total Quality Management dan The Choice of Information dan Reward Systems. Journal for Accounting Reserch (Suplement). Vol.36. pp.1-34.

Ittner, Christopher D. dan Larcker, David F. 1998. Are non financial measures leading indicators of Performance? An analysis of customer satisfaction. Journal of Accounting Research. Vol.36. pp.1-34.

Jansen, E. Pieter, Merchant, Khneth A. dan Vande, Stede, W.M. 2009. National differences in incentive compensation practices : the Differing roles of financial performance measurement in the United States dan the Netherldans. Elsivier Journal, Accounting, Organizations dan Society. Vol.34. No.1. pp.58-84.

Kaplan.R.S. 1984. The Evolution of Management Accounting. The Accounting Review. Vol. 59 No. 3. pp.390-418.

Kauhanen, Antti dan Napari, Sami, 2012. Performance measurement dan incentive plans. A Journal of Economy dan Society. Vol. 51. pp.645-669.

Kim, L dan Larry, N, 1998. Performance Effect of Complementarities Between Manufacturing Practice dan Management Accounting System. Journal of Management Accounting Research. Vol. 10. pp. 325–346.

Kurnianingsih, R dan Nur Indriantoro. 2001. Pengaruh Sistem pengukuran Kinerja dan Sistem Penghargaan Terhadap Keefektifan Penerapan Teknik Total Quality Management: Studi Empiris pada Perusahaan Manufaktur di Indonesia. Jurnal Riset Akuntansi Indonesia, hal. 28-43.

Lesmana, Desy, 2011. “ Pengaruh Penganggaran Partisipatif, Sistem Pengukuran Kinerja dan Kompensasi Insentif terhadap Kinerja Manajerial Perguruan Tinggi Swasta di Palembang”. Jurnal Ekonomi dan Informasi Akuntansi (JENIUS) Vol.1 No.3. pp.238-252

Khairati, Rusida. 2013. Pengaruh insentif & motivasi kinerja terhadap kinerja pegawai dinas pengelolaan keuanga daerah Kabupaten Pesisir Selatan. Journal of KBP. Vo. 1. No. 2. pp.232-253..

Mahmudi. 2015. Manajemen Kinerja Sektor Publik. Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN. Yogyakarta.

Mahoney, T.A., T.H. Jerdee dan S.J. Carroll. 1963. Development of Managerial Performance : A Research Approach. Cincinnati. OH : Soutwestern Publishing Co.

Mahsun, Mohamad, 2006. Pengukuran Kinerja Sektor Publik. Penerbit BPFE. Yogyakarta.

Malina, M.A. dan Selto, F.H, 2001. Communicating dan Controlling Strategy: An Empirical Study of The Effectiveness of The Balanced Scorecard. Journal of Management Accounting Research. Vol. 13. pp. 47-90.

Mardiasmo. 2002. Akuntansi Sektor Publik. Penerbit Dani. Yogyakarta.

Martoyo, Susilo. 2002. Manajemen Sumber Daya Manusia. Badan Penerbit Universitas Gajah Mada. Yogyakarta.

Meng, Dawen dan Tian, Guoqiang. 2013. Multi task incentive contract dan performance measurement with multi dimentional types. Elsivier Journal, Games dan Economic Behavior. pp.1-45.

Nasution, S., 2009. Metode Research (Penelitian Ilmiah). Bumi Aksara. Jakarta.

Nazaruddin, Letje. 1998. Pengukuran Kinerja Nonfinansial suatu cara meningkatkan value perusahaan. Jurnal Akuntansi & Investasi. Vol. 1. No.1. pp.32-40.

Nicolas, Carolina Lopez dan Cerdan, Angel L. M. 2011. Strategic Knowledge Management, Innovation dan Performance. International Journal of Information Management. Vol.31. pp.502-509.

Nordiawan, Deddi. 2010. Akuntansi SektorPublik. Salemba Empat. Jakarta.

Noor, Juliansyah. 2014. Analisis Data Penelitian Ekonomi & Manajemen. PT Grasindo. Jakarta.

Paul, Debapriya J., Henker, Julia, dan Owen, Sian. 2018. The aggregate impacts of tournament incentives in experimental asset markets. Springer, Economic Science Association. pp.1-36

Normi, Siti. 2015. Pengaruh Pemberian Insentif terhadap Karyawan pada PT. PUSRI Cabang Medan. Jurnal Ilmiah “Integritas”. Vol.1 No.2. pp.1-9.

Rahman, Syaiful., Nasir, M. dan Handayani, Sri. 2007. Pengaruh Sistem pengukuran Kinerja Terhadap Kejelasan Peran, Pemberdayaan Psikologis dan Kinerja Manajerial (Pendekatan Partial Least Square): Penelitian Terhadap Manajer Perusahaan Manufaktur di Jawa Tengah. Simposium Nasional Akuntansi X. Padang. Vol.10. pp.1-35.

Rasula, Jelena, Vursic, V. B. dan Stemberger, M. I. 2012. The impact of knowledge management on organizational performance. Economic dan Businnes Review. Vol.12. No.2. pp.147-168.

Saifuddin azwar. 1997. Metode penelitian. pustaka pelajar. Yogyakarta.

Santoso, Urip. Pambelum, Joni, Yohanes. 2008 “Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud “. Jurnal Administrasi Bisnis, Vol.4, No.1. pp. 14–33.

Sari, Reny Permata dan Satrio, Budi. 2016. Pengaruh Insentif, Masa Kerja & Komitmen Organisasi terhadap kinerja karyawan. Jurnal Ilmu & Riset Manajemen. Vol.5. No. 8. pp.1-18.

Sekaran, Uma (2003), Research Methods For Business: A Skill Building Aproach, New York-USA: John Wiley dan Sons, Inc.

Sarwoko. 2007. Statistik Inferensi untuk Ekonomi dan Bisnis. Dani Offset. Yogyakarta.

Stajkovic, Alexander D. dan Luthans, Fred. 2001. Differential Effects of Incentive Motivators on Work Performance. Academy of Management Journal. Vol.4. No.3. pp.580-590.

Stede, Wim A. Van, Chow, Chee W. dan Lin, Thomas W. 2006. Strategy, Choice of performance measures dan performance. Behavioral Research in Accounting. Vol.18. No.1. pp.185-205.

Sugiyono. 2007. Metode Penelitian Bisnis. Penerbit Alfabeta. Bandung.

Tapinos, E., Dyson, R.G. dan Meadows, M. 2015. The impact of performance measurement strategic planning. Emerald Insight. Vol. 54 Issue: 5/6. pp.370-384.

Tomo Djudin. 2013.Statistika Parametrik Dasar Pemikiran dan Penerapannya dalam Penelitian. Tiara Wacana. Yogyakarta.

Umar, Husein. 2008. Metode Penelitian untuk Skripsi dan Tesis Bisnis. Penerbit Raja Grafindo Persada. Jakarta.

Verbeeten, Frank H.M. 2008. Performance management practices in public sector organizations impact on performance. Emerald, Accounting, Auditing dan accountability Journal. Vol.21 Issue : 3. Pp.427-454.

Wier, Benson, Hunton, James dan Hassabelnaby, Hassan R. 2004. Enterprise Resource Planning dan Nonfinancial performance Incentives : the Joint Impact on Coorporate Performance. Management Accounting Research. Vol.8. No.1. pp.165-190.






Copyright (c) 2019 INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES

International Research Journal of Business Studies has been covered by the following services:

   
  
Image result for university of Saskatchewan small logo