The moderating effects of gender on managerial performance assessment and dysfunctional behaviour: Evidence from Indonesia

Figures & data

Figure 1. Performance Management System Framework (Ferreira & Otley, 2009).

Figure 2. Data Analysis Flow.

Table 1. The Characteristics of the Study Participant

No	Description		Amount (person)	Percentage
1.	Managerial Level	Lower-level managers	46	57.5%
		Middle-level managers	18	22.5%
		Top-level manager	16	20%
		Amount	80	100%
2	Education	Senior High School	8	10 %
		Diploma	15	18.75%
		Bachelor	57	71.25%
		Amount	80	100.00%
3	Sex	Male	55	31.25%
		Female	25	68.75%
		Amount	80	100.00%

Table 2. Descriptive Statistic

	N	Minimum	Maximum	Mean	Std. Deviation
MPE	80	1.64	5.00	3.8666	.65621
Gender	80	1.00	2.00	1.3125	.46644
DB	80	1.80	4.40	3.4100	.53995
Gender*MPE	80	1.64	9.00	4.9953	1.71503
Valid N (listwise)	80

Table 3. Output One-way Analysis of Variance-Level Managerial

Between Subject Factors
	Lower level Manager	Middle-Level Manager	Top Level Manager
Level of Managerial	46	18	16

Table 4. Test of Homogeneity Variance

Test of Homogeneity Variance
Levene Statistic	df1	df2	Sig.
5.121	2	77	.008

Table 5. Tests of Between-Subjects Effects

Tests of Between-Subjects Effects
Source	Sum of Squares	df	Mean Square	F	Sig.
Level of Managerial	5.774	2	2.887	5.121	.008

Table 6. Post Hoc Test

Post Hoc Test
Criteria	Manajerial Level	(J) Manajerial Level	Mean Difference	Std. Error	Sig.
Tukey HSD	Top-Level Manager	Middle-Level Manager	.0000	.25799	1.000
		Lower-Level Manager	.5435*	.21793	.039
	Middle-Level Manager	Top-Level Manager	.0000	.25799	1.00
		Lower-Level Manager	.5435*	.20876	.029
	Lower-Level Manager	Top-Level Manager	−.5435*	.21793	.039
		Middle-Level Manager	−.5435*	.20876	.029

Table 7. Output One-way Analysis of Variance-Education

Between Subject Factors
	Senior High School (person)	Diploma (Person)	Bachelor (Person)
Education	8	15	57

The results of the Homogeneity Variance test which presented in Table 8 showed that the Levene Statistic was 1.653 and the p-value was 0.199 (>0.05) indicating that the perception of dysfunctional behaviour in groups based on education level was the same. This is supported by the Between-Subjects Effects test which presented in Table 9 and also post hoc test which presented in Table 10 that shows a p-value (>0.05) which indicates that an increase in education level did not affect the perception of managers’ dysfunctional behaviour.

Table 8. Test of Homogeneity Variance

Test of Homogeneity Variance
Levene Statistic	df1	df2	Sig.
1.653	2	65.536	.199

Table 9. Tests of Between-Subjects Effects

	Tests of Between-Subjects Effects
Source	Sum of Squares	df	Mean Square	F	Sig.
Level of Managerial	2.024	2	1.012	1.653	.198

Table 10. Post Hoc Test

Post Hoc Test
Criteria	Education	Education	Mean Difference	Std. Error	Sig.
Tukey HSD	Senior High School	Diploma	−.6167	.34263	.176
		Bachelor	−.4518	.29548	.283
	Diploma	Senior High School	.6167	.34263	.176
		Bachelor	.1649	.22711	.749
	Bachelor	Senior High School	.4518	.29548	.283
		Diploma	−.1649	.22711	.749

Table 11. Independent Sample t-test Based on Gender

Variable	Male (55)		Female (25)		Sig of Levene’s Test for Equality of Variance	Sig. (2-tailed) of Equal variances assumed
	Mean	Standard deviation	Mean	Standard deviation
Managerial Performance Assessment Based on accounting information	4.0291	.81733	3.6480	.65136	.356	.044^1
Managerial Performance Assessment Based on non-accounting Information	3.9982	.68651	3.7360	.55669	.616	.098^2
Managerial Performance Assessment	4.0150	.73400	3.6880	.56891	.447	.052^3
Budgetary slack	2.4545	1.11916	2.9200	1.18743	.833	.095^4
Earnings management	1.7455	.69969	2.0000	.95743	.260	.184
Representative faithfulness	4.7818	.53371	4.7200	.61373	.384	.648
Management consumed excessive profits	3.0909	1.33712	3.3600	1.22066	.709	.394
Fraud	4.7273	.70592	4.6000	.95743	.222	.507
Dysfunctional Behavior	3.3600	.56490	.47258	.09452	.381	.221

¹p <0.05, ^2,3,4p < 0.10

Table 12. Hypothesis Testing Result

Variable	Unstandardized Coefficients		Standardized Coefficients	t	Sig.
	B	Std. Error	Beta
Linear Regression
(Constant)	4.186	0.354		11.816	0.000
Gender	0.092	0.132	0.079	0.695	0.489
MPE	−0.201	0.090	−0.244	2.222	0.029^1
Moderated Regression Analysis
GxMPE	0.278	0.229	0.882	1.213	0.229

Note: a. Dependent Variable (Y) : Disfunctional Behavior

^1.p <0.05

Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263–282. https://doi.org/10.1016/j.mar.2009.07.003

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