Open AccessKarakteristik Proses dan Karakteristik Metrik pada Keadilan Prosedural yang Dimoderasi Oleh Ketidakpastian Tugas dan Toleransi Ambiguitas
Author(s) -
Farah Nurani Qorny Ewing Yuvisa Ibrani
Publication year - 2013
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v3i1.1467
Subject(s) - formality , ambiguity , nonprobability sampling , task (project management) , psychology , metric (unit) , procedural justice , outcome (game theory) , perception , social psychology , computer science , business administration , knowledge management , business , sociology , mathematics , management , political science , marketing , economics , population , demography , mathematical economics , neuroscience , law , programming language
This research investigates how performance evaluation procedures associated with managerialperception of procedural justice. Two metrics and two process characteristics of performanceevaluation are examined. Formality of performance evaluation and voice are characterized asprocess characteristics, while preferred use of effort measures to outcome measures, and diversityof performance evaluation are characterized as metric characteristics. Those, are moderatedby task uncertainty and tolerance for ambiguity as cores of uncertainty management theory.Survey method is used in this research, and so purposive sampling to test 77 samples thatconsistof middle managers from Bantenprovince lower and middle level of firms . The result ofthis research proved that all four performance evaluation characteristics are not directly associatedwith procedural justice, yet their effect depends on the extent of perceived task uncertaintyand tolerance for ambiguity of managers. In addition, voice, as process characteristics, seems tohave the strongest effect of all that may leads to the increased of fairness. These findingsexplain some inconsistencies in previous studies on justice perception of performance evaluationprocedures.Keywords : Procedural justice, Formality, Voice, Outcome measures, Diversity, Task uncertainty,Tolerance for ambiguity.