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All Journal Wahana Riset Akuntansi Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Eksplorasi Akuntansi (JEA)
Dovi Septiari
Fakultas Ekonomi, Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Journal : AKRUAL: Jurnal Akuntansi

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The Role of Leadership Style on Evaluation Fairness Efrizal Syofyan; Dovi Septiari; Riski Hernando
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p94-108

Abstract

This study examines the effect of consideration of leadership style on evaluation fairness mediated by a combination of financial and non-financial performance measurements and levers of control. This study takes a population of employees who work at companies in the service, trade, and manufacturing sectors. The research location was conducted in the satellite area of Jakarta (Jabodetabek). We used a questionnaire distributed to respondents using the hand delivery systems technique. The data were analyzed and processed using structural equation modeling - partial least square (SEM-PLS) with the Warp-PLS software 3.0. This study shows that managers who use a consideration of leadership style directly affect the fairness of evaluation within the company. This study also shows that this relationship can be mediated by a combination of financial, non-financial performance measures and levers of control. Although, on a partial mediation basis. This research focuses on the relationship between the influence of leadership style consideration on evaluation justice. This study also looks at the role of mediation by a combination of financial, non-financial performance measurement and levers of control, namely: objective diagnostic, interactive objective, subjective diagnostic, and interactive subjective.
Co-Authors Ade Elsa Betavia Ade Elsa Betavia Ali, Uji Nury Nur Azlin Betavia, Ade Elsa Charoline Cheisviyanny Dzikri Fahruroji Efrizal Syofyan Friscilia Meila Anggina Goedono Goedono Hafiez Sofyani Hafiez Sofyani Maulani Meutia Nayang Helmayunita Panji Mustipa Arbi Rahmat Fauzi Ringga Novelni Riski Hernando Sany Dwita Serly, Vanica Uji Nury Nur Azlin Ali Vanica Serly