Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori
This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this study is to provide knowledge to the method of ex...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2017-10-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
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| Online Access: | https://journal.uii.ac.id/JAAI/article/view/6744 |
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| _version_ | 1849728177602035712 |
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| author | Rina Silvia Intiyas Utami Usil Sis Sucahyo |
| author_facet | Rina Silvia Intiyas Utami Usil Sis Sucahyo |
| author_sort | Rina Silvia |
| collection | DOAJ |
| description |
This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this study is to provide knowledge to the method of explanatory feedback. This research uses experimental design factorial 2x2x2 between-within subjects with 56 participants S1 Accounting students are already taking courses in management accounting. The first hypothesis testing in this research using the independent t-test, comparing the performance measurement group before getting explanatory feedback. The second hypothesis testing using a paired t-test to see performance measurement division before and after getting explanatory feedback. Results of laboratory experiments show that there is a common measure bias in the manager before receiving explanatory feedback. Explanatory feedback method is supported as a strategy mitigation common measure bias in the evaluation of BSC.
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| format | Article |
| id | doaj-art-64b36e5c3f364853a35e3bfc02feacb1 |
| institution | DOAJ |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2017-10-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-64b36e5c3f364853a35e3bfc02feacb12025-08-20T03:09:38ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282017-10-0120210.20885/jaai.vol20.iss2.art16954Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatoriRina Silvia0Intiyas Utami1Usil Sis Sucahyo2Fakultas Ilmu Sosial dan Humaniora Universitas HalmaheraFakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana SalatigaFEB UKSW Salatiga This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this study is to provide knowledge to the method of explanatory feedback. This research uses experimental design factorial 2x2x2 between-within subjects with 56 participants S1 Accounting students are already taking courses in management accounting. The first hypothesis testing in this research using the independent t-test, comparing the performance measurement group before getting explanatory feedback. The second hypothesis testing using a paired t-test to see performance measurement division before and after getting explanatory feedback. Results of laboratory experiments show that there is a common measure bias in the manager before receiving explanatory feedback. Explanatory feedback method is supported as a strategy mitigation common measure bias in the evaluation of BSC. https://journal.uii.ac.id/JAAI/article/view/6744Balanced Scorecardcommon measuresunique measuresdebiasingcommon measures biaseffect common measures bias |
| spellingShingle | Rina Silvia Intiyas Utami Usil Sis Sucahyo Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori Jurnal Akuntansi dan Auditing Indonesia Balanced Scorecard common measures unique measures debiasing common measures bias effect common measures bias |
| title | Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori |
| title_full | Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori |
| title_fullStr | Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori |
| title_full_unstemmed | Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori |
| title_short | Strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori |
| title_sort | strategi pemitigasian bias pengukuran umum dalam evaluasi balanced scorecard dengan balikan eksplanatori |
| topic | Balanced Scorecard common measures unique measures debiasing common measures bias effect common measures bias |
| url | https://journal.uii.ac.id/JAAI/article/view/6744 |
| work_keys_str_mv | AT rinasilvia strategipemitigasianbiaspengukuranumumdalamevaluasibalancedscorecarddenganbalikaneksplanatori AT intiyasutami strategipemitigasianbiaspengukuranumumdalamevaluasibalancedscorecarddenganbalikaneksplanatori AT usilsissucahyo strategipemitigasianbiaspengukuranumumdalamevaluasibalancedscorecarddenganbalikaneksplanatori |