Impact Of Interactive Control In Improving Academics' Performance: Mediating Role Of Fairness

Authors

  • Indah Yani Master of Accounting, Universitas Muhammadiyah Yogyakarta
  • Ietje Nazaruddin Faculty of Economics and Business,Accounting Study Program, Universitas Muhammadiyah Yogyakarta

DOI:

https://doi.org/10.24912/ja.v28i1.1769
Keywords: Interactive Control; Performance; Fairness; Universities.

Abstract

This study aims to empirically examine the direct and indirect effects of interactive control on performance by analysing the role of justice as an intervening variable. This research uses a survey approach by distributing questionnaires directly or online. The research sample obtained was 383 academics at universities throughout Indonesia. Data analysis was carried out using structural equation modelling. The results showed that interactive control has no direct effect on performance. However, interactive control indirectly affects academic performance through fairness. This suggests the importance of improving fairness in effective performance measurement to improve academic performance. The novelty of this study lies in equity as an intervening variable in the relationship between interactive control and performance. The findings of this study provide practical insights for higher education management to implement an interactive control approach that can increase the sense of fairness towards implementing performance measurement systems to impact academic performance positively.


Author Biographies

Indah Yani, Master of Accounting, Universitas Muhammadiyah Yogyakarta

indahyani0610@gmail.com

Ietje Nazaruddin, Faculty of Economics and Business,Accounting Study Program, Universitas Muhammadiyah Yogyakarta

ietje.nazaruddin@umy.ac.id

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Published

2024-01-16

How to Cite

Yani, I. ., & Nazaruddin, I. . (2024). Impact Of Interactive Control In Improving Academics’ Performance: Mediating Role Of Fairness. Jurnal Akuntansi, 28(1), 80–99. https://doi.org/10.24912/ja.v28i1.1769