Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks

This study aims to examine the effect of implementing a comprehensive performance measurement system to the development of mental models, organizational justice, and employee performance. Using survey with convenience sampling method, 63 data were collected. Respondents in this study are employees o...

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Main Authors: Nurkholis Nurkholis, Ninda Ayu Wiranti
Format: Article
Language:English
Published: Universitas Islam Indonesia 2020-01-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
Online Access:https://journal.uii.ac.id/JAAI/article/view/13614
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author Nurkholis Nurkholis
Ninda Ayu Wiranti
author_facet Nurkholis Nurkholis
Ninda Ayu Wiranti
author_sort Nurkholis Nurkholis
collection DOAJ
description This study aims to examine the effect of implementing a comprehensive performance measurement system to the development of mental models, organizational justice, and employee performance. Using survey with convenience sampling method, 63 data were collected. Respondents in this study are employees of sharia banks in Malang and Surabaya. Data analysis was run using Structural Equation Model (SEM) with SmartPLS application. The results show that comprehensive performance measurement system has a positive effect on the development of mental model and organizational justice. Besides, organizational justice has a positive effect on employee performance and mediates the effect of comprehensive performance measurement system on employee performance. On other hand, the development of mental model has no positive effect on employee performance. Thus, the implementation of a comprehensive performance measurement system and organizational justice in companies, especially sharia banks, can support the improvement in the employee performance.
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spelling doaj-art-b6b3093060f444c8acc75d05f5457db12025-08-20T03:09:38ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282020-01-0123210.20885/jaai.vol23.iss2.art29222Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia BanksNurkholis Nurkholis0Ninda Ayu Wiranti1Faculty of Economics and Business, Brawijaya University, Malang, IndonesiaFaculty of Economics and Business, Brawijaya University, Malang, IndonesiaThis study aims to examine the effect of implementing a comprehensive performance measurement system to the development of mental models, organizational justice, and employee performance. Using survey with convenience sampling method, 63 data were collected. Respondents in this study are employees of sharia banks in Malang and Surabaya. Data analysis was run using Structural Equation Model (SEM) with SmartPLS application. The results show that comprehensive performance measurement system has a positive effect on the development of mental model and organizational justice. Besides, organizational justice has a positive effect on employee performance and mediates the effect of comprehensive performance measurement system on employee performance. On other hand, the development of mental model has no positive effect on employee performance. Thus, the implementation of a comprehensive performance measurement system and organizational justice in companies, especially sharia banks, can support the improvement in the employee performance.https://journal.uii.ac.id/JAAI/article/view/13614Comprehensive performance measurement systemmental modelorganizational justiceemployee performance
spellingShingle Nurkholis Nurkholis
Ninda Ayu Wiranti
Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks
Jurnal Akuntansi dan Auditing Indonesia
Comprehensive performance measurement system
mental model
organizational justice
employee performance
title Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks
title_full Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks
title_fullStr Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks
title_full_unstemmed Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks
title_short Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks
title_sort comprehensive performance measurement systems mental model development organizational justice and employee performance a study in sharia banks
topic Comprehensive performance measurement system
mental model
organizational justice
employee performance
url https://journal.uii.ac.id/JAAI/article/view/13614
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