PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA
| Main Authors: | , Hariman Bone, , Dr. Mahfud Sholihin, M.Acc |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/98540/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54656 |
Daftar Isi:
- This paper investigates the propensity of evaluator to more weighting common financial measures then unique financial measures and common nonfinancial measures when evaluating performance. We conduct two experiment where participant act as senior management to evaluate two division. The first experiment compares the propensity of managers to more weight common financial measures then unique financial measures. The ANOVA repeated measures show that participant more weight common financial measures then unique financial measures. The second experiment compares the propensity of participant to weigh common financial measures and common nonfinancial measures. The result show that participant more weigh common financial measures then common non-financial measures in their performance evaluation