PENILAIAN KEPUTUSAN INVESTIGASI VARIAN: EFEK OUTCOMES dan FRAMING[1]

PENILAIAN KEPUTUSAN INVESTIGASI VARIAN:

EFEK  OUTCOMES  dan FRAMING[1]

JESICA HANDOKO

Unika Widya Mandala Surabaya

 Abstract

Performance appraisal involves the judgmental evaluation of jobholder’s traits, behavior, or accomplishments as a basis of making important personnel decisions and development plans. Performance appraisal 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: (1) 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.

A 2 x 2 between-subjects laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly (p-value = 0,023). 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 (p-value < 0,05), 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 framing effect on higher performance.

Keywords: Variance investigation, Outcomes, dan Framing.

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¹ Ucapan terima kasih ditujukan kepada Marlys G. Lipe (University of Colorado) atas ijin penggunaan instrumen risetnya, serta experimenters. 

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