THE EFFECT OF NON-FINANCIAL PERFORMANCE WITH ADDITIONAL ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE ON PERFORMANCE EVALUATION BASED ON THE BALANCED SCORECARD (BSC) WITH MANAGEMENT COMMUNICATION AS MODERATING VARIABLE

Dian Fitria Handayani; R.A. Supriyono

doi:10.20473/baki.v3i2.10487

Authors

Dian Fitria Handayani
dianfitriahandayani@gmail.com
Universitas Negeri Padang
R.A. Supriyono Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada

Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia

Articles

December 31, 2018

Downloads

78-94

Abstract
How to Cite
Metrics
References
License

This study examines the effect of using environmental perspective in BSC and management communication as moderating variable in performance evaluation using BSC. The 2x2 between-subject laboratory experiment was carried out on 113 Master of Management and Master of Accounting students, Faculty of Economics and Business, Universitas Gadjah Mada. The results showed that the use of the environmental perspective in the BSC has not been able to provide an influence on performance evaluation based on the BSC. In addition, the use of management communication has not been able to increase the effect of the use of the environmental perspective as an additional perspective of the BSC in performance evaluation. However, the use of environmental perspective and a high level of management communication provide significant influence on the decision on the allocation of bonuses by the team of evaluators allocated to managers.

Handayani, D. F., & Supriyono, R. (2018). THE EFFECT OF NON-FINANCIAL PERFORMANCE WITH ADDITIONAL ENVIRONMENTAL PERFORMANCE ON FINANCIAL PERFORMANCE ON PERFORMANCE EVALUATION BASED ON THE BALANCED SCORECARD (BSC) WITH MANAGEMENT COMMUNICATION AS MODERATING VARIABLE. Berkala Akuntansi Dan Keuangan Indonesia, 3(2), 78–94. https://doi.org/10.20473/baki.v3i2.10487

Download Citation

Ajzen, Icek.1985. From Intentions to Action: A Theory of Planned Behavior. Springer Series in Social Psychology. pp 11-39.

Anand. M., B. S.Sahay, and S. Saha. 2005. Balanced Scorecard in Indian Companies.Vikalpa. Vol. 30, pp. 11-25.

Anthony, N. R., and V. Govindarajan. 2007. Management Control System, 12th McGraw Hill International Edition.

Burrit. R. L. 2004. Enviromental Management Accounting: Roadblocks on the Ways To the Green and Pleasant Land. Business Strategy and the Environmental. Vol. 13, pp.13-32.

Clarkson, P. M., Y. Li, and G. D. Richardson. 2004. The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies. The Accounting Review. Vol. 79, (2), pp. 329-353.

Cooper, D. R, and P.S. Schindler. 2003. Business Research Methods 8th Edition.

Mc.Graw Hill.

Dias-Sardinha. I., and L. Reijnders. 2005. Evaluating Enviromental and Social Performance of Large Portuguese Companies: a BSC Approach. Business Strategy and The Enviroment. Vol. 14 (2), pp 73-91.

Dias-Sardinha. I., L. Reijnders, and A. Paula. 2002. From Environmental Performance Evaluation to Eco-Efficiency and Sustainability BSC. Environmental Quality Management. Vol.12 (2), pp 51-64.

Dinar, A. S. 2014. Hubungan Komunikasi Atasan Bawahan yang Efektif dan Kompensasi Langsung dengan Komitmen Organisasional Melalui Kepuasan Kerja Sebagai Variabel Intervening: Studi Persepsian pada Karyawan BPR di Bawah Grup Saudara Wilayah Jawa Tengah dan DIY. Tesis. Program Master Fakultas Ekonomika dan Bisnis. Universitas Gadjah Mada.

Freeman. 1984. Stakeholder Theory of The Modern Corporation. General Issues in Business Ethics. pp. 38-48.

Freeman, R.E., Phillips, R. 2002. Stakeholder Theory: A Libertarian Defense. Business Ethics Quarterly. Vol. 12 (3), pp 331-349.

Ghosh, Dipankar., Ho, Joanna L.Y. and Miya, Hiroshi. 2010 Strategy, Incentive Design and Performance: Empirical Evidence. Management Accounting Section.

Handoko, J. 2009. Debiasing Outcome Effect Dalam Penilaian Kinerja: Suatu Studi Eksperimen. Simposium Nasional Akuntansi XII.

Hansen, Don R., dan Maryanne M. Mowen. (2007). Management Accounting, 8th edition. South-Western,USA: Thomson Learning.

Henri. J. F., and M. Journeault. 2010. Eco-Control : The Influence of Management Control System on Environmental and Economic Performance. Accounting Organizations and Society. Vol. 35 (1), pp. 63-80.

Henriques.I and P. Sadorsky. 1999. The Relationship Between Environmental Commitment and Managerial Perception of Stakeholders Importance. The Academy of Management Journal. Vol. 42, (1), pp. 87-99.

Kaplan. R and D. Norton. 1992. The BSC Measure That Drive Performance. Harvard Business Review.

Kaplan. R and D. Norton. 1996. Using BSC as a Strategic Management System. Harvard Business Review.

Kaplan. R dan D. Norton. 2000. BSC Menerapkan Strategi Menjadi Aksi. Erlangga, Jakarta.

Kaplan. R and D. Norton. 2001. Transformating BSC from Performance Measurement to Strategic Management. Accounting Horizons. Vol. 15 (1), pp. 87-104.

Kaplan. S.E, and P. Wisner. 2009. The Judgmental Effect of Management Communications and a Fifth BSC Category on Performance Evaluation. Behavioral Research in Acccounting. Vol. 21 (2),pp.37-56.

Kaplan.S.E., Petersen. M.J., and J.A. Samuels. 2012. An Examination of The Effect of Positive and Negative Performance on The Relative Weighting of Strategically and Non-Strategically Linked BSC Measures. Behavioral Research in Accounting. Vol. 24 (2), pp. 133.

Lau, C.M., and Sholihin, M. 2005. Financial and Nonfinancial Performance Measure: How do they affect job satisfaction?. The British Accounting Review. Vol. 37 (2), pp 389-413.

Lipe.M.G, and S.Salterio. 2000. The BSC: Judgmental Effect of Common and Unique Performance Measure. The Accounting Review. Vol. 75 (3), pp. 283-298.

Lipe.M.G and S.Salterio. 2002. A Note on The Judgmental Effect of The BSC's Information Organization. Accounting, Organizations and Society. Vol. 27 (6), pp. 531-540.

Malina. M.A., and F.Selto. 2001.Communicating and Controlling Strategy: An Empirical Study of Effectiveness of The BSC. Journal of Management Accounting Research.Vol. 13 (1), pp 47-90.

Mitchell, R. K., Agle. B. R and Wood. D. J. 1997. Toward a Theory of Stakeholders Identification and Defining the Principle of Who and What Really Counts. The Academy of Management Review. Vol. 22 (4), pp. 853-886.

Mulyadi dan Setiawan, J. 2001. Sistem Perencanaan dan Pengendalian Manajemen. Edisi kedua, Salemba Empat, Jakarta.

Nahartyo, E. 2013. Desain dan Implementasi Riset Eksperimen, edisi kedua. UPP STIM YKPN, Yogyakarta.

Nahartyo, E., dan Utami, I. 2016. Panduan Praktis Riset Eksperimen. Indeks, Jakarta.

Narsa, Niluh Putu Dian Rosalina Handayani dan Supriyadi. 2018. The role of companies' codes of ethics in mitigating managers' escalation behavior in the frame of agency theory, Asia-Pacific Journal of Accounting & Economics, DOI: 10.1080/16081625.2019.1546563

Phillips. R., Freeman.R.E., and Wicks. A.C. 2003. What Stakeholder Theory Is Not. Business Ethics Quarterly. Vol. 13 (4), pp. 479-502.

Schaltegger. S., Bennett M., and R. Burritt. 2006. Corporate Sustainability Accoounting a Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders?.Sustainability Accounting and Reporting. pp 37-59.

Tandon, A. K., Mishra, S. K., and Singh, E. 2011. What Discriminates the Prospective Manager's Attitude Towards Corporate Social Responsibility? An Insight From Pyschological Variables. IUP Journal of Corporate Governance, 10, pp. 52-70.