Pengujian Dampak Sistem Insentif Dan Orientasi Kognitif Terhadap Kinerja Kelompok: Studi Di Indonesia

Siti Muslihah; Sakina Nusarifa Tantri

doi:10.22146/jgs.40427

Pengujian Dampak Sistem Insentif Dan Orientasi Kognitif Terhadap Kinerja Kelompok: Studi Di Indonesia

https://doi.org/10.22146/jgs.40427

Siti Muslihah^(1*), Sakina Nusarifa Tantri⁽²⁾

(1) Program Studi Akuntansi Departemen Ekonomika dan Bisnis Sekolah Vokasi Universitas Gadjah Mada
(2) Program Studi Akuntansi Departemen Ekonomika dan Bisnis Sekolah Vokasi Universitas Gadjah Mada
(*) Corresponding Author

Abstract

This study aims to find out individual’s performance based on their cognitive orientation towards incentive system. This study refers to a previous study (Naranjo-Gil et al., 2012) that tested similarly that the study was conducted in Indonesia which has a different culture with the previous research’s origin country. This study used case study method with college student respondent that had economics background. The results of this study revealed that some conclusions. First, individual behavior in completing tasks tends to match with their cognitive orientation. Second, there was a difference between individualism cognitive orientation when they given to team-based structure incentive system. Third, there are differences in collectivism cognitive orientation groups when they given to an individual-based structure incentive system. The most appropriate incentive system used to improve the group performance which respect to the cognitive orientation group members is the team-based incentive system.

Keywords

accounting, case study, collectivism, incentive, individualism

Full Text:

PDF

References

DAFTAR PUSTAKA Bochner, S; B. Hesketh. (1994). Power Distance, Individualism/Collectivism, and Job-Related Attitudes in a Culturally Diverse Work Group. Journal of Cross-Cultural Psychology, 25; 233. Chen, F. F; S. G. West. (2008).Measuring Individualism and Collectivism: The Importance of Considering Differential Components, Reference Groups, and Measurement Invariance. Journal of Research in Personality, 42: 259–294. Cooper, D. R.; P.S. Schindler. (2006). Business Research Method. New York, USA: McGraw-Hill. Denison, D.R. 1996. What is the Difference Between Organizational Culture and Organizational Climate? A Native’s Point of View on a Decade of Paradigm Wars. The Academy of Management Review, Vol .21 No.3, pp. 619-654. Earley, P; C. Gibson. (1998). Taking Stock in Our Progress on Individualism-Collectivism: 100 Years of Solidarity and Community. Journal of Management, 24: 265–304. Evi, T. (2009). Kajian Teoritis Analisa Hubungan Pemberian Insentif dengan Semangat Kinerja Karyawan. Seminar Nasional Informatika, UPN ”Veteran” Yogyakarta, 23 Mei 2009. Erbasi, A; T. Arat. (2012). The Effect of Financial and Non-financial Incentives on JobSatisfaction: An Examination of Food Chain Premises in Turkey. International Business Research; Vol. 5, No. 10. Hoffman, J. R; S. G. Rogelberg. (1998). A Guide to Team Incentive Systems. Team Performance Management, Vol. 4, No. 1. Hofstede, G. (1980). Motivation, Leadership, and Organization: Do American Theories Apply Abroad?. Organizational Dynamics, Summer 1980. Naranjo-Gil, D; G. Cuevaz-Rodriguez; A. Lopez-Cabrales; J. M. Sanchez. (2012). The Effects of Incentive System and CognitiveOrientation on Teams’ Performance. Behavioral Research in Accounting, Vol. 24, No. 2, pp. 177-191. Parker, R.S., D.L. Haytko, and C. M. Hermans. (2009). Individualism and Collectivism: Reconsidering Old Assumption. Journal of International Business Research, Vol. 8 No.1, pp. 127-139. Stake, R. (1995). The art of case study research (pp. 49-68). Thousand Oaks, CA: Sage. Towry, Kristy L. (2003). Control in a Teamwork Environment—The Impact of Social Ties on the Effectiveness of Mutual Monitoring Contracts. The Accounting Review: Vol. 78, No. 4, pp. 1069-1095. Triandis, H. C; M. J. Gelfand. (1998). Converging Measurement of Horizontal and Vertical Individualism and Collectivism. Journal of Personality and Social Psychology, 74 (1): 118–128. Wagner, J.A. (1995). Studies of Individualism-Colelctivism: Effects on Cooperation in Groups. Academy of Management Journal, Vol. 38 No.1, pp. 52-172.

DOI: https://doi.org/10.22146/jgs.40427

Article Metrics

Abstract views : 2221 |

Refbacks

There are currently no refbacks.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

toto macau 4d