Jurnal Akuntansi Bisnis
Vol 12, No 24 (2014)

PENGARUH PENERAPAN SKEMA INSENTIF BERBASIS TOURNAMENT DAN QUOTA TERHADAP KINERJA INDIVIDU DENGAN FAKTOR TASK ATTRACTIVENESS SEBAGAI VARIABEL MODERASI

Ludji, Theodorus Radja ( Alumni Prodi Akuntansi, FEB Universitas Katolik Soegijapranata Semarang)
Murniati, Monika Palupi ( Dosen akuntansi Universitas Katolik Soegijapranata Semarang)



Article Info

Publish Date
07 Jan 2016

Abstract

This study reports the comprehensive result of a laboratory experiment where subjects performed a problem-solving task under two types of incentive schemes; tournament and quota. Additionally, all subjects evaluated attractiveness of the task that they are perceived prior to learning how they would be compensated during the experiment. Data are collected through 2 x 2 between-subject experiment which treatment are given to incentive schemes and task attractiveness variables. Data of this experiment were analyzed with various statistical instruments such as T-Test and ANOVA. The result shown a difference in between-subject average individual performance for each incentive scheme applied in this experiment regarding of task attractiveness factor, thus proved that task attractiveness factor has causing main effect to individual performance. Furthermore, it is shown that when the task was initially perceived as being attractive, subjects under tournament incentive scheme will outperform subjects under quota incentive scheme. Conversely, when the task was initially perceived as being unattractive, subjects under quota incentive scheme will outperform subjects under tournament incentive scheme in terms of individual performance. Keywords: individual

Copyrights © 2014






Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis (JAB) merupakan media ilmiah yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata sebagai wadah para peneliti untuk mempublikasi karya ilmiah. Jurnal ini terbit dua kali dalam satu tahun yaitu pada bulan Maret dan ...