Pengaruh Insentif dan Keadilan Organisasi Terhadap Kinerja Karyawan: Studi Kasus Penelitian Anak Perusahaan BUMN
DOI:
https://doi.org/10.55338/jeama.v4i3.591Keywords:
Bonus Diskresi, Keadilan Prosedural, Keadilan Distributif, Kinerja Pegawai, Positive Accounting TheoryAbstract
Penelitian ini bertujuan mengembangkan dan menguji model teoretis yang menjelaskan mekanisme pengaruh bonus diskresi dan keadilan prosedural terhadap kinerja pegawai melalui keadilan distributif sebagai variabel mediasi pada anak perusahaan BUMN di Indonesia. Menggunakan pendekatan kuantitatif dengan survei terhadap 180 karyawan dan analisis PLS-SEM, penelitian menemukan bahwa bonus diskresi berpengaruh positif dan signifikan terhadap keadilan distributif (β = 0.506, p < 0.05); (2) keadilan prosedural berpengaruh positif dan signifikan terhadap keadilan distributif (β = 0.599, p < 0.05); (3) keadilan distributif berpengaruh positif dan signifikan terhadap kinerja pegawai (β = 0.506, p < 0.05); (4) bonus diskresi berpengaruh positif dan signifikan terhadap kinerja pegawai (β = 0.370, p < 0.05); (5) keadilan prosedural berpengaruh positif dan signifikan terhadap kinerja pegawai (β = 0.673, p < 0.05); (6) keadilan distributif memediasi secara parsial (complementary mediation) pengaruh bonus diskresi terhadap kinerja pegawai (pengaruh tidak langsung β = 0.256, p < 0.05); dan (7) keadilan distributif memediasi secara parsial (complementary mediation) pengaruh keadilan prosedural terhadap kinerja pegawai (pengaruh tidak langsung β = 0.303, p < 0.05). Temuan ini memperkaya literatur akuntansi keperilakuan dengan memberikan bukti empiris bahwa efektivitas sistem insentif sangat bergantung pada persepsi keadilan organisasi, dan memberikan panduan praktis bagi manajemen BUMN dalam merancang sistem bonus yang efektif
References
Adams, J. S. (1965). Inequity in social exchange. In L. Berkowitz (Ed.), Advances in experimental social psychology (Vol. 2, pp. 267-299). Academic Press.
Baker, G. P., Gibbons, R., & Murphy, K. J. (1994). Subjective performance measures in optimal incentive contracts. The Quarterly Journal of Economics, 109(4), 1125-1156.
Cai, W., Gallani, S., & Shin, H. (2022). The effects of transparency and communication on the acceptance and effectiveness of pay-for-performance: A laboratory experiment. Management Science, 68(2), 1538-1559.
Colquitt, J. A. (2001). On the dimensionality of organizational justice: A construct validation of a measure. Journal of Applied Psychology, 86(3), 386-400.
Colquitt, J. A. (2012). Organizational justice. In S. W. J. Kozlowski (Ed.), The Oxford handbook of organizational psychology (Vol. 1, pp. 526-547). Oxford University Press.
Colquitt, J. A., Scott, B. A., Rodell, J. B., Long, D. M., Zapata, C. P., Conlon, D. E., & Wesson, M. J. (2013). Justice at the millennium, a decade later: A meta-analytic test of social exchange and affect-based perspectives. Journal of Applied Psychology, 98(2), 199-236.
Colquitt, J. A., Zipay, K. P., & Ziegler, S. (2019). Organizational justice: A review and analysis. In M. A. Hitt, S. E. Jackson, S. Carmona, L. Bierman, C. E. Shalley, & D. M. Wright (Eds.), The Oxford handbook of strategy implementation (pp. 1-42). Oxford University Press.
Danareksa. (2025). Corporate governance practices in Indonesian state-owned enterprises. Danareksa Research Institute.
De Castro, J. O., Balkin, D. B., & Shepherd, D. A. (2017). Can entrepreneurial firms benefit from product piracy? Journal of Business Venturing, 32(5), 526-542.
Deci, E. L., & Ryan, R. M. (2000). The "what" and "why" of goal pursuits: Human needs and the self-determination of behavior. Psychological Inquiry, 11(4), 227-268.
Dierynck, B. (2021). Discretionary bonuses as a response to organizational justice concerns. The Accounting Review, 96(3), 161-184.
Ederhof, M. (2015). Subjective performance evaluation and organizational control. In F. Manes Rossi & G. Caperchione (Eds.), Performance measurement and management for engineers (pp. 115-132). Routledge.
Gallani, S., & Krishnan, R. (2021). Subjectivity in performance evaluation: A review of the literature. Journal of Management Accounting Research, 33(2), 149-178.
Gallani, S., Krishnan, R., & Marinich, E. J. (2018). Constrained discretion in optimal incentive contracts. Management Science, 64(6), 2893-2913.
Greenberg, J., & Colquitt, J. A. (Eds.). (2013). Handbook of organizational justice. Psychology Press.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Sage Publications.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24.
Harrison, J. S., & Wicks, A. C. (2021). Stakeholder theory, value, and firm performance. Business Ethics Quarterly, 31(1), 1-35.
Hastari, R. P., Suryani, E., & Aisjah, S. (2023). The effect of procedural and distributive justice on employee satisfaction in Indonesian state-owned enterprises. International Journal of Public Administration, 46(7), 521-534.
Hayes, R. M., Lemmon, M., & Qiu, M. (2021). Board composition and the timing of discretionary bonuses. Journal of Accounting and Economics, 71(2-3), 101391.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Kementerian BUMN. (2020). Peraturan Menteri BUMN Nomor PER-12/MBU/11/2020 tentang Pedoman Pengelolaan Organ dan Sumber Daya Manusia Anak Perusahaan BUMN. Kementerian Badan Usaha Milik Negara Republik Indonesia.
Kementerian BUMN. (2023). Peraturan Menteri BUMN Nomor PER-3/MBU/03/2023 tentang Pedoman Pengelolaan Sumber Daya Manusia di Lingkungan BUMN. Kementerian Badan Usaha Milik Negara Republik Indonesia.
Manti, A. (2024). The impact of organizational justice on employee performance in Indonesian state-owned energy enterprises. Journal of Public Sector Management, 37(2), 145-162.
Pandita, D., & Handoko, T. H. (2019). Organizational justice and employee engagement: The mediating role of trust in Indonesian organizations. Asian Journal of Business Ethics, 8(1), 89-108.
Putra, R. S. (2023). Procedural and distributive justice, job satisfaction, and employee performance in Indonesian public sector organizations: A structural equation modeling approach. International Journal of Organizational Analysis, 31(4), 1123-1142.
Robbins, S. P., & Judge, T. A. (2019). Organizational behavior (18th ed.). Pearson Education.
Rupp, D. E., Shao, R., Skarlicki, D. P., Paddock, E. L., Kim, T. Y., & Nadisic, T. (2017). Corporate social responsibility and employee engagement: The moderating role of CSR-specific relative autonomy and individualism. Journal of Organizational Behavior, 39(5), 559-579.
Scott, W. R. (2019). Financial accounting theory (8th ed.). Pearson Education.
Sekaran, U., & Bougie, R. (2020). Research methods for business: A skill building approach (8th ed.). John Wiley & Sons.
SIG. (2025). Human resource management practices in Indonesian logistics sector. PT Surveyor Indonesia Group.
Sprinkle, G. B. (2009). Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society, 28(2-3), 287-318.
Wangania, D., & Senduk, R. (2023). PROMOSI JABATAN TERHADAP KINERJA PEGAWAI PADA BALAI PENGKAJIAN TEKNOLOGI PERTANIAN (BPTP) PROVINSI SULAWESI UTARA. GEMILANG: Jurnal Manajemen dan Akuntansi, 3(2), 202-212.
Watts, R. L., & Zimmerman, J. L. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, 53(1), 112-134.
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Prentice-Hall.
Wick, K. (2021). The dark side of discretionary bonuses: How subjective performance evaluation can undermine motivation. Journal of Business Ethics, 173(2), 341-358.
Zhao, X., Lynch Jr, J. G., & Chen, Q. (2010). Reconsidering Baron and Kenny: Myths and truths about mediation analysis. Journal of Consumer Research, 37(2), 197-206
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Ekonomi, Akutansi dan Manajemen Nusantara
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
