Faktor Penentu Dan Efek Bias Evaluasi Kinerja Di Perusahaan Indonesia

M. Sesilia Lidwina Y.S.S, Monika Palupi Murniati

Abstract


This study examines the determinants and effects of performance evaluation bias on manufacturing companies in Indonesia. The purpose of this study was to determine whether the information gathering costs and the relationship between manager and employee affect the emergence of centrality bias and leniency bias, and also to determine the effect of centrality bias and leniency bias on employee performance incentives.
The samples are all managers who work in large scale manufacturing companies located in Semarang. Sampling method by purposive sampling. Hypothesis testing is done by multiple regression. This study proves that : (1) The information gathering costs has positive influence on the centrality bias and leniency bias, (2) the relationship between manager and employee has positive influence on the centrality bias and leniency bias, (3) centrality bias does not affect the employee’s performance incentives above average or below average, (4) leniency bias affects employee performance incentives.

Abstrak
Penelitian ini meneliti tentang faktor penentu dan efek dari bias evaluasi kinerja pada perusahaan manufaktur yang ada di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui apakah biaya pengumpulan informasi dan hubungan antara manajer dengan karyawan mempengaruhi munculnya centrality bias dan leniency bias, dan juga untuk mengetahui pengaruh centrality bias dan leniency bias terhadap performance incentives karyawan.
Sampel penelitian ini adalah semua manajer yang bekerja di perusahaan manufaktur skala menengah besar yang terdapat di Semarang. Metode pengambilan sampel secara purposive sampling. Pengujian hipotesis dilakukan dengan regresi berganda. Penelitian ini membuktikan bahwa : (1) Biaya pengumpulan informasi berpengaruh positif terhadap centrality bias dan leniency bias, (2) hubungan antara manajer dengan karyawan berpengaruh positif terhadap centrality bias dan leniency bias, (3) centrality bias tidak berpengaruh terhadap performance incentives karyawan yang di atas rata-rata maupun yang di bawah rata-rata, (4) Leniency bias mempengaruhi performance incentives karyawan.

Keywords


Information gathering costs, employee-manager relationships, centrality bias, leniency bias, performance incentives.

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DOI: https://doi.org/10.24167/jab.v17i2.2339



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