PENGARUH ASPEK KOGNITIF DAN AFEKTIF DALAM PENGAMBILAN KEPUTUSAN DENGAN MENGGUNAKAN BALANCED SCORECARD (STUDI EKSPERIMEN PADA ORGANISASI SEKTOR PUBLIK)

• Main Authors: , UMI SULISTIYANTI, , Ertambang Nahartyo, M.Sc., Ph.D.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/100721/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=57399

This study aims to investigate the effect of cognitive and affective aspects in decisionmaking in public sector. Cognitive aspects associated with cognitive capabilities and characteristics of decision makers in use of all BSC measures, both measures of common and unique measures. Emotions associated with affective aspects of negative emotions that arise when interpersonal relations between personals in the organization. Experimental method in this study use 2 x 2 between subject design. Experimental subjects are 60 students, consist of Magister Ekonomi Pembangunan and Magister Akuntansi students, Universitas Gadjah Mada. All students were participated in this experiment by random assignment. This results indicate that there is no effect of common or unique measures to both performance evaluation and determination of bonus allocation. Furthermore, the decision makers made emphasis on common measures greater than unique measures. This study also not find any effect of affective aspects yet. Overall, the results of this study provide evidence that the importance of considering the cognitive aspects of decision-making when an organization will implement BSC effectively. In addition, the affective aspects also need attention to avoid negative impact of decision-making in the public sector.