文章基本信息

标题：Pengaruh Horizon Skema Turnamen dan Frekuensi Publikasi Informasi Relatif Terhadap Kinerja Karyawan
本地全文：下载
作者：Muhammad Syam Kusufi ; Frida Fanani Rohma ; Erfan Muhammad 等
期刊名称：Jurnal Kajian Akuntansi
印刷版ISSN：2579-9975
电子版ISSN：2579-9991
出版年度：2020
卷号：4
期号：1
页码：1-12
DOI：10.33603/jka.v4i1.3161
出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：The quality of human resources is one of primary keys to the success of company. Indicators of high-quality human resources can be reflected in improvements in employee performance. Stream of research has examined various efforts to encourage employee performance improvement, one of which is through the optimization of incentive schemes. This study investigates the effect of the tournament scheme horizon and the publication frequency of relative performance information on performance. This study uses an experimental method with a 3 x 2 factorial design between subjects. The horizontal scheme is manipulated into 3 (Hybrid vs. Repeated vs. Grand), while the frequency of publication of relative performance information is manipulated to 2 (high vs. low). The results of this study indicate that the tournament scheme horizon as a basis for monetary incentives is quite effective in driving performance improvement. In contrast, the publication frequency of relative performance information as an effort to compare social conditions and not as a basis for monetary incentives is not strong enough to trigger performance improvements. As a rational economic man, the attempt to pursue incentives can prove to be a trigger for efforts to drive performance improvements that are greater than the pursuit of non-monetary incentives.
关键词：Employee performance; Monetary; Non-monetary; Publication frequency of relative performance information; Tournament.