The Intervening Effect of Interpersonal Trust on The Relationship Between Multiple Measured-Based Performanced Evaluation and Job-Related Tension
| Main Authors: | Fathonah, Siti; Ahmad Dahlan University, Sholihin, Mahfud; Gadjah Mada University |
|---|---|
| Format: | Article info eJournal |
| Bahasa: | eng |
| Terbitan: |
The Indonesian Journal of Accounting Research
, 2013
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| Subjects: | |
| Online Access: |
http://ijar-iaikapd.or.id/index.php/ijar/article/view/109 |
Daftar Isi:
- This study examines the effect of the use of multiple performance measures (a combination of financial and non-financial measures) in performance evaluations on subordinates’ job-related tension. Specifically, this study investigates whether the effect of such measures is indirect through interpersonal trust. This study hypothesizes that the relationship between multiple measures-based performance evaluation and subordinates’ job-related tension is indirect through subordinates’ interpersonal trust towards their superiors. The results, based on a sample of 70 managers, support the expectation that the use of a mix of financial and non-financial measures in performance evaluations has no direct effect on subordinates’ job-related tension. Instead, the effect of such a mix of performance measures on subordinates’ job-related tension is indirect through interpersonal trust.