Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 2, No 1 (2019): Oktober 2018-April 2019

OUTCOME EFFECT DALAM PENGUKURAN KINERJA KEUANGAN DAN NONKEUANGAN : STUDI EKSPERIMEN

Indah Wahyuningsih (Fakultas Ekonomi dan Bisnis Universitas Jambi)
Dewi Fitriyani (Fakultas Ekonomi dan Bisnis Universitas Jambi)
Rita Friyani (Fakultas Ekonomi dan Bisnis Universitas Jambi)

Article Info

Publish Date
31 May 2019

Abstract

This study aims to examine the outcome effect of decision making in assessing financial and non-financial performance. This study is an experimental research that involved 483 students. The research design was 2x4x2x2 between-subjects experimental design.. Hypothesis testing used univariate ANOVA. This research conclude: (1) there is significantly outcome effect in performance appraisal (2) there is no significantly result that non-financial measures extended outcome effect, and (3) there is no significantly result that controllability appraisal and outcome knowledge effect in minimizing outcome effect. This result also indicate when assessing financial performance will further enhance outcome effect

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Journal Info
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Website

Abbrev

JAKK

Publisher

Universitas Muhammadiyah Sumatera Utara

Subject

Economics, Econometrics & Finance

Description

JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, ...