This study explores managerial behavioral responses associated with performance measurement
system. Design of performance measurement system is investigated financial and non-financial
measures related to the four perspectives of Balanced Scorecard (BSC). This paper examines
whether a role conflict and procedural fairness affect the relationship between performance measure
and managerial performance. Based on a sample of 67 managers of regional Bank in Pekanbaru,
the results from a structural model tested using Partial Least Squares indicate a relationship
between performance measurement system and managerial performance is mediated by a role of
conflict. However, this study not supported that procedural fairness mediated relationship between
performance measurement system and managerial performance. These results may have important
theoretical and practical implications.
Abstrak
Penelitian ini mengamati respon perilaku manajerial dihubungkan dengan sistem pengukuran
kinerja. Desain sistem pengukuran kinerja yang diselidiki adalah pengukuran keuangan dan non
keuangan yang berhubungan dengan empat perspektif dari Balanced Scorecard (BSC). Penelitian ini
menguji apakah konflik peran dan keadilan prosedural memengaruhi hubungan antara pengukuran
kinerja dan kinerja manajerial. Berdasarkan sampel dari 67 manajer pada Bank regional di Kota
Pekanbaru, hasil pengujian model struktural menggunakan Partial Least Square menunjukkan
bahwa konflik peran memediasi hubungan sistem pengukuran kinerja dengan kinerja manajerial.
Namun, penelitian ini tidak dapat membuktikan bahwa keadilan prosedural memediasi hubungan
sistem pengukuran kinerja dengan kinerja manajerial. Hasil penelitian ini memiliki implikasi teori
dan praktik yang penting.
