The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice

The study aims to test the influence of non-financial and managerial performance with the clarity of role and procedural justice as the mediation variables. This quantitative study used a descriptive approach. The population in this study was sharia bank employees in Surakarta, Indonesia. The sampli...

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Main Authors: Erma Setiawati, Andy Dwi Bayu Bawono, Diyah Nurhidayati
Format: Article
Language:English
Published: Muhammadiyah University Press 2021-12-01
Series:Riset Akuntansi dan Keuangan Indonesia
Subjects:
Online Access:https://journals2.ums.ac.id/index.php/reaksi/article/view/9672
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author Erma Setiawati
Andy Dwi Bayu Bawono
Diyah Nurhidayati
author_facet Erma Setiawati
Andy Dwi Bayu Bawono
Diyah Nurhidayati
author_sort Erma Setiawati
collection DOAJ
description The study aims to test the influence of non-financial and managerial performance with the clarity of role and procedural justice as the mediation variables. This quantitative study used a descriptive approach. The population in this study was sharia bank employees in Surakarta, Indonesia. The sampling technique employed in this study was convenience sampling. The sample criteria in this study consisted of the respondents who had subordinate employees under and had worked at least a year; as for the samples in this study, it amounted to 126 respondents. The data used in the study was the primary data, collected through surveys in physical form. The data analysis then utilized multiple linear regression and moderating regression with an absolute value-difference approach. The study results with multiple linear regression analyses showed that non-financial performance influenced managerial performance, the clarity of the role affected the managerial performance, procedural justice influenced managerial performance, and non-financial performance affected the managerial performance, with the clarity of role mediation. However, the procedural justice variables did not mediate the influence of non-financial performance on managerial performance.
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series Riset Akuntansi dan Keuangan Indonesia
spelling doaj-art-07c38b2a818244b78da7ca2e43a5272f2025-08-20T02:41:31ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112021-12-0122924110.23917/reaksi.v6i3.175839735The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural JusticeErma Setiawati0Andy Dwi Bayu Bawono1Diyah Nurhidayati2Master of Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah SurakartaMaster of Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah SurakartaMaster of Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah SurakartaThe study aims to test the influence of non-financial and managerial performance with the clarity of role and procedural justice as the mediation variables. This quantitative study used a descriptive approach. The population in this study was sharia bank employees in Surakarta, Indonesia. The sampling technique employed in this study was convenience sampling. The sample criteria in this study consisted of the respondents who had subordinate employees under and had worked at least a year; as for the samples in this study, it amounted to 126 respondents. The data used in the study was the primary data, collected through surveys in physical form. The data analysis then utilized multiple linear regression and moderating regression with an absolute value-difference approach. The study results with multiple linear regression analyses showed that non-financial performance influenced managerial performance, the clarity of the role affected the managerial performance, procedural justice influenced managerial performance, and non-financial performance affected the managerial performance, with the clarity of role mediation. However, the procedural justice variables did not mediate the influence of non-financial performance on managerial performance.https://journals2.ums.ac.id/index.php/reaksi/article/view/9672non-financial performanceclarity of roleprocedural justicemanagerial performance
spellingShingle Erma Setiawati
Andy Dwi Bayu Bawono
Diyah Nurhidayati
The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice
Riset Akuntansi dan Keuangan Indonesia
non-financial performance
clarity of role
procedural justice
managerial performance
title The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice
title_full The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice
title_fullStr The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice
title_full_unstemmed The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice
title_short The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice
title_sort effect of non financial performance on managerial performance mediated by the clarity of role and procedural justice
topic non-financial performance
clarity of role
procedural justice
managerial performance
url https://journals2.ums.ac.id/index.php/reaksi/article/view/9672
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