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THE EFFECT OF THE COMPREHENSIVE PERFORMANCE MEASUREMENT SYSTEM OF MANAGERIAL PERFORMANCE: DISTRIBUTIVE AND INTERACTIONAL JUSTICE AS THE MEDIATORS

Journal: International Journal of Civil Engineering and Technology (IJCIET) (Vol.8, No. 8)

Publication Date:

Authors : ; ;

Page : 334-342

Keywords : comprehensive performance measurement system; distributive justice; interactional justice; managerial performance;

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Abstract

To answer the problem of the research, the authors conducted a survey on companies, especially manufacturing companies located in Jakarta. The reason for choosing manufacturing companies in Jakarta is because most or more than 80% of Indonesian manufacturing companies are located in Jakarta and they have implemented CPMS (4).Meanwhile, the respondents of this study is the middle and functional managers of the company namely: marketing manager, financial and accounting manager, human resources manager, and operational manager. The reason of using the managers is that the managers are fully responsible for their function and authority. This research can provide benefits and contributions to: first, accounting science, especially management accounting. CPMS application of justice to managerial performance is still not widely discussed in management accounting (13);(14); (7).Previous research focused on accounting-based performance measurement(15); (3);(16).Second, the research model examines CPMS, distributive justice and interactional justice on managerial performance. Previous studies have not yet applied distributive and interactional justice to managerial performance.

Last modified: 2018-04-09 17:00:42