Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing

Abstract

Performance appraisal involves the judgmental evaluation, that should be
made by performance appraiser on the basis of valid and reliable evidence,
including when he/she evaluates his/her subordinate (a decision maker) who
made variance investigation decision. It predict: (l) Outcome bias will have an
impact on the perceived benefit of the investigation, (2) Investigation expenditures
matched with perceived benefit are framed as costs while those without perceived
benefit are framed as losses, and (3) evaluators with a cost frame provide higher
performance ratings than those with a loss frame. An laboratory experiment
design, with one hundred and ninety one Cost Accounting students demonstrates
that outcome effect affect performance appraisal significantly. when managers
did not investigate cost variance, they were evaluated more unfavorably when
investigation revealed problems in the system. Further, the investigation outcome
affect the perceived benefit of the investigation significantly, expenditures with
perceived benefit are framed as costs while those without perceived benefit are
framed as losses. Thus, paying premium frame in this research conclude
moderately significant ant framing effect on higher performance.

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