PENGARUH INSENTIF KEUANGAN, KOMITMEN KARYAWAN, SELF EFFICACY, DAN SELF ESTEEM TERHADAP KINERJA DALAM KONDISI FAIRNESS

  • Etti Ernita Sembiring Jurusan Akuntansi Politeknik Negeri Bandung

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh insentif keuangan, komitmen karyawan, self efficacy dan self esteem terhadap kinerja karyawan dalam kondisi munculnya rasa ketidakadilan dan membuktikan secara empiris bahwa motivasi intrinsik memberikan pengaruh lebih besar terhadap kinerja dibandingkan motivasi ekstrinsik dalam kondisi munculnya ketidakadilan. Penelitian ini menggunakan mahasiswa Akuntansi sebagai subyek penelitian dan sampel akhir penelitian yang sesuai dengan tujuan penelitian sebanyak 39 sampel. Alat analisis yang digunakan yaitu analisis regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan insentif keuangan berpengaruh secara signifikan terhadap kinerja meskipun muncul rasa ketidakadilan. Hal ini menunjukkan insentif keuangan masih merupakan motivasi kuat bagi seseorang untuk meningkatkan kinerja. Komitmen karyawan, self efficacy dan self esteem tidak berpengaruh secara signifikan terhadap kinerja dalam kondisi munculnya rasa ketidakadilan. Variabel komitmen karyawan dan self efficacy memiliki arah pengaruh negatif yang artinya karyawan berkomitmen tinggi dan memiliki self efficacy tinggi jika memiliki persepsi ketidakadilan terhadap insentif keuangan yang diberikan sebagai reward atas kinerja maka kinerja mereka akan turun. Insentif keuangan lebih besar pengaruhnya terhadap kinerja dibandingkan komitmen karyawan, self efficacy dan self esteem dalam kondisi munculnya persepsi ketidakadilan.

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Published
2021-08-02
How to Cite
Sembiring, E. E. (2021). PENGARUH INSENTIF KEUANGAN, KOMITMEN KARYAWAN, SELF EFFICACY, DAN SELF ESTEEM TERHADAP KINERJA DALAM KONDISI FAIRNESS. KRISNA: Kumpulan Riset Akuntansi, 13(1), 96-104. https://doi.org/10.22225/kr.13.1.2021.96-104
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