INTERAKSI INFORMASI AKUNTANSI DENGAN FAKTOR¬FAKTOR INTERPERSONAL DALAM EVALUASI KINERJA SUBORDINATE

Abstract

The purpose of this study is to investigate the interaction effects of interpersonal factors and accounting performance information on performance evaluation. Specifically, this study investigates whether similarities in work style between a supervisor and a subordinate influence personal liking and whether there is interaction el fact of personal liking and accounting performance data on causal attributions and subsequently on performance evaluation. The study conducted in experimental setting using 40 professional students. The results of this study provide empirical evidence that, when accounting performance information is negative, interpersonal factors such as personal liking and causal attributions moderate how supervisors use accounting information when they make performance evaluation decisions. Key words: accounting information, work style, personal liking, causal attributions, performance evaluation