PENGARUH PENERAPAN SKEMA INSENTIF BERBASIS TOURNAMENT DAN QUOTA TERHADAP KINERJA INDIVIDU DENGAN FAKTOR TASK ATTRACTIVENESS SEBAGAI VARIABEL MODERASI

Abstract: This  study  reports  the  comprehensive  result  of  a  laboratory  experiment  where subjects  performed  a  problem-solving  task  under  two  types  of  incentive  schemes; tournament and  quota.  Additionally, all subjects evaluated  attractiveness of the task that they are perceived  prior to learning how they would be compensated during the experiment.  Data  are  collected  through  2  x  2  between-subject  experiment  which treatment  are  given  to  incentive  schemes  and  task  attractiveness  variables.  Data  of this experiment were analyzed with various statistical instruments such as T-Test and ANOVA.  The  result  shown  a  difference  in  between-subject  average  individual performance  for each incentive  scheme  applied  in this  experiment  regarding  of  task attractiveness  factor,  thus  proved  that  task  attractiveness  factor  has  causing  main effect  to  individual  performance.  Furthermore,  it  is  shown  that  when  the  task  was initially  perceived  as  being  attractive,  subjects  under  tournament  incentive  scheme will  outperform  subjects  under  quota  incentive  scheme.  Conversely,  when  the  task was initially perceived as being unattractive, subjects under quota incentive scheme will  outperform  subjects  under  tournament  incentive  scheme  in  terms  of  individual performance.  
Keywords:  individual  performance,  quota  incentive  scheme,  tournament  incentive scheme, task attractiveness factor
Penulis: Theodorus Radja Ludji, Monika Palupi Murniati
Kode Jurnal: jpakuntansidd140767

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