Employee Performance Ratings Research Articles

Evaluasi Lingkungan Pengendalian dengan Kerangka Pengendalian Internal COSO di KPP Pratama Jakarta Pesanggrahan

The control environment is crucial for establishing a reliable internal control system to prevent corporate fraud at the Jakarta Pesanggrahan Tax Office. It collects state revenue and accesses sensitive taxpayer information, including personal identity and financial data, making it susceptible to fraud risks. This study evaluates the control environment components of the Jakarta Pesanggrahan Tax Office using the 2013 edition of the COSO Internal Control Framework. The study used qualitative descriptive and case study methods. The population of this tax office consists of 93 employees. Primary data was collected through semi-structured interviews with 20 informants from various sections. Secondary data was collected through online sources, regulations, reports, and a literature review. The novelty in this study is that researchers used thematic analysis to produce 37 themes used as indicators in the suitability assessment of control environment components. The research results show that Jakarta Pesanggrahan Tax Office has 31 out of 37 indicators. In the "The organization demonstrates a commitment to integrity and ethical values" component, there are findings of working hours violations. In the component "The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control," there are repeated findings from the Supreme Audit Agency of the Republic of Indonesia, and the structure of the Internal Compliance Unit needs to operate independently. In the component "Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives," there are differences in perceptions between personnel of the Compliance Committee and inconsistencies in work positions. In the "The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives," the Jakarta Pesanggrahan Tax Office has fulfilled all indicators. Finally, in the component "The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives," the finding is the form of quality inequality resulting from employee performance ratings. Overall, the study aims to contribute to developing knowledge about the control environment in the tax office.

Unwanted Recommendation

Abstract: In performance appraisal processes, corporations face the problem that the subjective ratings of employee performance tend to be largely biased toward being too favorable and too homogeneous. Drawing on prospect theory, we conceptualize below-average employee ratings as perceived losses and suggest that the proportion of such ratings increases under a recommended rating distribution because of a higher rating dispersion. The perceived losses may decrease employees’ organizational commitment, job satisfaction, and cooperation while increasing their turnover intentions. Using a large-scale, dual-source proprietary panel dataset from the German Federal Employment Agency, we show that a recommended distribution rating system is negatively related to organizational commitment, while job satisfaction, turnover intentions, and cooperation are unaffected when considering the whole sample. Post-hoc analyses reveal that the adverse effects appear in employees without managerial responsibility, while employees with managerial responsibility remain unaffected by the recommended distribution rating system.

The impact of paid family leave on employers: evidence from New York

ABSTRACT To study the impacts of New York’s 2018 Paid Family Leave (PFL) policy on employer outcomes, we designed and fielded a survey of small firms in New York and a control state, Pennsylvania, which does not have a PFL policy. We match each NY firm to a comparable PA firm and use difference-in-differences models to analyze within-match-pair changes in outcomes. Contrary to common concerns about the burdens of PFL on employers, we find no evidence that PFL had any adverse impacts on employer ratings of employee performance or their ease of handling long employee absences. Instead, we find suggestive evidence of an improvement in employers’ ratings of employee commitment and cooperation, concentrated in the first policy year. We also observe an increase in employers’ ratings of the ease of handling employee absences in the first policy year. Lastly, we find a rise in the incidence of employee leave-taking in the second policy year, driven by the smallest firms in our study.

A person‐centered view of impression management, inauthenticity, and employee behavior

AbstractImpression management (IM)—the strategies through which employees create, maintain, or alter a desired image towards others—is a ubiquitous part of organizational life. To date, scholars studying this interpersonal phenomenon have largely focused on Jones and Pittman's (1982) taxonomy of IM strategies, examining consequences associated with the tactics of ingratiation, self‐promotion, exemplification, supplication, and intimidation on others’ reactions to, and perceptions of, the actor. Thus, scholarly understanding surrounding the implications of IM for employees’ own well‐being is nascent. We integrate ideas from the emotional labor and IM literatures to develop and test theory that explains the impact of IM strategies on the actors themselves. Across three complementary studies spanning 2337 full‐time employees, we use latent profile analysis to investigate how the conjoint use of multiple IM tactics—each of which is associated with a distinct, and sometimes conflicting, image—yields unique consequences for employees’ feelings of inauthenticity at work. In addition, we also explore how profiles of IM tactics differentially relate to theoretically relevant work outcomes, namely coworker ratings of employee performance, work withdrawal, absenteeism, and perceived sincerity. Taken together, our work sheds light on the prevalence and impact of employees combining IM tactics during work interactions.

Working hard or hardly working? How supervisor’s liking of employee affects interpretations of employee working overtime and performance ratings

In this research, we examine how a supervisor’s divergent interpretations of employee working overtime would influence the supervisor’s ratings of employee performance. Adopting affect-consistency bias theory, we propose that whether a supervisor likes an employee is a critically contingent factor on whether employee working overtime is perceived as conscientious or using an exemplification tactic to gain a favorable image. This assessment will subsequently impact how the supervisor rates the employee’s job performance. Using a multi-source, time-lagged survey and a scenario experiment, we found that when a supervisor’s liking of employee is low, the supervisor will perceive employee working overtime as a tactic to exemplify good behavior, and this will result in lower performance ratings for the employee. However, when a supervisor’s liking of employee is high, the positive relationship between employee working overtime and performance ratings received from the supervisor via perceived employee conscientiousness is not supported. Implications for theory, practice, and future research are also discussed.

Employee Performance Assessment Decision Support Using Profile Matching Method Compared to Simple Additive Weight Addition at Dharma Buddhi University, Tangerang

An employee performance evaluation of the Buddhist Dharma University is needed to see the potential of its human resources. To get an employee performance appraisal in one year requires a decision support system that is fast and measurable so that the information obtained is accurate. The method used in assessing employee performance uses profile matching and is compared with the SAW (simple additive weight) method so that the results can be properly compared. The purpose of employee appraisal is so that leaders can easily obtain information about employee performance ratings at Buddhii Dharma University. The results of the value using the profile matching method can be recommended for salary increases and positions of 4 employees. Which can be recommended for salary increases there are 17 employees and those who are not eligible for salary increases and positions are valued at 12 employees. And comparing with the Simple Additive Weight (SAW) method, there are 19 employees who are eligible to raise salaries and 14 employees who are not eligible to raise salaries and positions

The Impact of Leader Trustworthiness on Employee Voice and Performance in China

Using a sample of 488 employees from a large information technology firm in mainland China, this article examines the relationships between leader trustworthiness, employee voice, and supervisor-rated employee performance, as well as individual employee perceptions of organizational attitudes toward uncertainty. Drawing from social cognitive theory, as well as from the literatures on leader trustworthiness and employee voice, this article explores the mediating mechanism of employee voice within the leader trustworthiness–employee performance relationship. Within this Chinese context, employee voice was found to partially mediate the positive relationship between leader trustworthiness and employee performance ratings. Employee perceptions of organizational attitudes toward uncertainty were also found to strengthen the mediated relationship. Implications and limitations are discussed.

Are you really doing good things in your boss's eyes? Interactive effects of employee innovative work behavior and leader–member exchange on supervisory performance ratings

Organizations increasingly depend on employee efforts to innovate. However, the quality of relationships between leaders and employees may affect the recognition that employees receive for their innovative work behaviors. Drawing from a social cognition perspective, we tested a model in which leader–member exchange (LMX) moderates the impact of employee innovative work behavior on supervisory ratings of employee performance. Results from two multisource studies combining self, colleague, and supervisor ratings consistently showed that employees receive more favorable performance ratings by engaging in innovative work behavior when they have high‐quality LMX relationships. Moreover, we found that this interactive relationship was mediated by leader perceptions of innovative employee efforts, providing support for a moderated mediation model. Implications for the literatures on performance appraisal, LMX, and innovation are discussed.

The Costs of Exhibiting Organizational Citizenship Behavior

AbstractOrganizational citizenship behavior (OCB) has been associated with positive organizational outcomes and with higher managerial ratings of employee performance. However, concerns have been raised about the possible personal costs of performing such activities. This paper examines the relationship between OCB and emotional exhaustion and work‐family conflict and explores the moderating role of job performance in shaping those relationships. In a time‐lagged field study of customer‐contact center employees the research found that one particular dimension of OCB—conscientiousness—was associated with higher emotional exhaustion and with work‐family conflict. The study also revealed that conscientious employees who performed their in‐role job responsibilities at a high level experienced greater emotional exhaustion and work‐family conflict than conscientious employees who performed their in‐role job responsibilities at a low level. Our findings suggest that organizational pressures to increase the level at which both discretionary and formal role obligations are performed can carry negative consequences for employees. © 2016 Wiley Periodicals, Inc.

Eliminating a Quantitative Measure of Performance Means Our Science Is Starting From Square One

In their debate about whether companies should keep traditional, numerical ratings of employee performance in an ever-changing world of work, Colquitt and colleagues argued that performance ratings are too hard to do correctly, while Adler and colleagues (Adler et al., 2016) countered that “‘too hard’ is no excuse for I-O psychology.” I would like to build on this by suggesting that “too hard” is not only no excuse but also a complete dismissal of the central aspect of what our science seeks to achieve.

Why are Employees Working Late? The Impact of Work Overtime on Supervisor Performance Ratings

Integrating implicit theory with social identity theory, this paper examines that employee work overtime will be positively related to employee performance ratings via supervisors’ perceived employee conscientiousness. A scenario study including 300 full- time employees in four conditions was conducted to examine the hypotheses. Our paper receives several important findings. First, employees who work overtime are perceived more conscientious by supervisors than employees who leave their offices on regular hours. Second, employees’ work overtime is positively related to their supervisors’ performance ratings on the employees via its influence on the supervisors’ perceived employee conscientiousness. Finally, supervisors’ chronotype is found to moderate the indirect effect of employee work overtime on employee performance ratings in such a way that supervisors who prefer a late sleep/wake pattern are more likely to provide better performance ratings to the work overtime employees than the supervisors who prefer an early sleep/wake pattern. Theoretical contributions, implications, limitations and future directions of the paper are further discussed.

Overall Well-Being and Supervisor Ratings of Employee Performance, Accountability, Customer Service, Innovation, Prosocial Behavior, and Self-Development

The aim of this study was to study the effects of overall well-being and well-being change on six supervisor-rated indicators of employee performance valued by organizations: overall performance, accountability, customer service, innovation, prosocial behavior, and self-development. The current study used two waves of well-being survey data collected over 2 years and supervisor performance ratings for 5691 employees. Ordinary least squares regression was conducted. Both well-being at baseline and two-year change in well-being were related to all six supervisor-rated performance dimensions, controlling for other employee characteristics. Overall well-being likely functioned as a resource enabling people to successfully perform across the specific areas highly valued by their company. Given this connection, well-being interventions could be used as a means to accomplish improved performance in dimensions that contribute to organizational performance.

When is a Good Citizen Valued More? Organizational Citizenship Behavior and Performance Evaluation

Organizational citizenship behaviors (OCB) have been found to affect supervisors' ratings of employee performance partially because these behaviors are distinct and, thus, capture the rater's attention. In this study, we have expanded the existing literature by recognizing the rater's readiness to detect employee OCB. Specifically, we applied the concept of bottom-up and top-down attentional capture to test our prediction that the influence of OCB on employee performance evaluation would be dependent upon the rater's motivation to detect behaviors that potentially increase group effectiveness. Results of hierarchical linear modeling analysis of data collected from 33 work groups at 5 state-owned manufacturing factories in China supported our hypotheses. Our findings suggest that the relationship between OCB and performance ratings is more complex than originally thought and that both rater's cognition and group context should be taken into consideration when investigating this relationship.

Organizational Concern, Prosocial Values, or Impression Management? How Supervisors Attribute Motives to Organizational Citizenship Behavior

Although prior studies have indicated that organizational citizenship behaviors (OCBs) tend to be positively related to supervisory ratings of employee performance, only a few studies have investigated how the motives attributed to OCB (e.g., impression management, prosocial motives, organizational concern) might influence such evaluations. Based on Weiner's (1995) attribution model and a study of supervisors in varied industries, we found that attributions regarding employees' motives for engaging in OCB are related to supervisors' emotional reactions to such behavior, which are, in turn, related to ratings of employee performance. Implications of the study for management research and practice are discussed.

Individual- and organizational-level consequences of organizational citizenship behaviors: A meta-analysis.

Although one of the main reasons for the interest in organizational citizenship behaviors (OCBs) is the potential consequences of these behaviors, no study has been reported that summarizes the research regarding the relationships between OCBs and their outcomes. Therefore, the purpose of this study is to provide a meta-analytic examination of the relationships between OCBs and a variety of individual- and organizational-level outcomes. Results, based on 168 independent samples (N = 51,235 individuals), indicated that OCBs are related to a number of individual-level outcomes, including managerial ratings of employee performance, reward allocation decisions, and a variety of withdrawal-related criteria (e.g., employee turnover intentions, actual turnover, and absenteeism). In addition, OCBs were found to be related (k = 38; N = 3,611 units) to a number of organizational-level outcomes (e.g., productivity, efficiency, reduced costs, customer satisfaction, and unit-level turnover). Of interest, somewhat stronger relationships were observed between OCBs and unit-level performance measures in longitudinal studies than in cross-sectional studies, providing some evidence that OCBs are causally related to these criteria. The implications of these findings for both researchers and practitioners are discussed. (PsycINFO Database Record (c) 2009 APA, all rights reserved).

Integrating a Portable Biofeedback Device into Call Centre Environments to Reduce Employee Stress: Results from Two Pilot Studies

SUMMARY Due to the nature of the work, customer call centres are noted high-stress environments when compared to other subsets of the same business and to other industries. Two studies in two separate call centres were performed to assess the impact of a portable heart rate variability (HRV) biofeedback device on employee performance ratings and stress-related complaints. Results from the first study indicated a significant improvement in call scores (objective third-party call ratings about quality of service) in the intervention group compared to the control, whereas results from the second study revealed a significant reduction in subjective stress-related complaints. Implications for employee health and performance are discussed.

Customer perceived control and the moderating effect of restaurant type on evaluations of restaurant employee performance

The purpose of this study was to examine the effect of customer perceptions of control within the dining experience on their perceptions of employee performance. The moderating influence of restaurant type on the relationship between perceived control and evaluations of employee performance was also examined. Results indicate that high perceived control leads to higher perceptions of employee performance than low perceived control. Results also suggest that increased control has a greater positive effect on employee performance ratings in fine dining restaurants than in more casual restaurant environments.

Employee versus supervisor ratings of performance in the retail customer service sector: Differences in predictive validity for customer outcomes

Based on data from Maxham and Netemeyer [Maxham, J. G. and R. G. Netemeyer (2003). “Firms Reap What They Sow: The Effects of Employee Shared Values and Perceived Organizational Justice on Customer Evaluations of Complaint Handling,” Journal of Marketing, 67, 46–62], the authors present two field samples to examine predictive validity differences of service employee ratings of their performance versus supervisor ratings of employee performance with respect to customer satisfaction and customer likelihood of spreading positive word-of-mouth (WOM) after a service recovery attempt. The results generally show that supervisor ratings are more strongly positively related to customer satisfaction and WOM than are employee ratings of their own performances. The results also show that both supervisor ratings and employee ratings are related to customer satisfaction and WOM in a curvilinear fashion (as well as linear fashion). Employee extra-role performances (toward customers and the firm) show increasing returns at the higher levels of performance, and employee in-role customer performance generally shows a decreasing return at the higher level of customer in-role performance. These results suggest two managerial implications. First, supervisor ratings of customer service employee performances may be the preferred form of measurement for predicting customer outcomes. Second, maximizing in-role performance inputs may have decreasing returns for customer evaluations in the service recovery context; but maximizing extra-role performance inputs may actually “delight” customers, i.e., increasing returns for customer evaluations.

Interactive effects of impression management and organizational politics on job performance

AbstractThe purpose of this research was to explore the interactive effect of organizational politics and impression management on supervisor ratings of employee performance. We hypothesized that the negative relationship between organizational politics and supervisor‐rated performance is weaker among employees who are high in impression management than among those low in impression management. Data were collected from a matched sample of 112 white‐collar employees and their supervisors. Results indicated that the interaction of organizational politics and impression management explained a significant incremental amount of variance in supervisor ratings of employee performance. These findings demonstrated that the extent to which an individual engaged in impression management in a non‐political atmosphere may have been a key component to receiving favorable performance ratings. Copyright © 2004 John Wiley & Sons, Ltd.

Effects of Organizational Citizenship Behaviours: Evidence from Production Supervisors

Based on a sample of production workers in a textile firm, supervisory ratings of employee performance were found to be influenced by supervisors' perceptions of employees' organizational citizenship behaviours as well as by employees' objectively measured performance. Regression analysis indicated that supervisory ratings were influenced by two dimensions of organizational citizenship behaviour — conscientiousness and altruism — as well as by objective performance. These three variables explained 53% of the variance in ratings. A third dimension of OCB, sportsmanship, did not affect supervisory ratings.