The effect of incentive principles based on the mato system toward firm performance through employee work productivity

Journal of Governance and Regulation

article

Hanif¹  Sugi Suhartono¹  Mas Budi Widiyo Iryanto¹  Dergibson Siagian¹  Kashan Pirzada² 

[1] Kwik Kian Gie School of Business;Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia

关键词: Incentive Principles;    Mato System;    Employee Work Productivity;    Firm Performance;    Value Added;    Profit Sharing;   

DOI  :  10.22495/jgrv11i4art11

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

This study aims to examine the role of employee work productivity as a mediating variable in the relationship of the incentive principles based on the mato system toward firm performance. The principle based on the mato system is a principle in remuneration policy applied by a company to employees based on the concept of profit sharing. Data was collected by means of a survey method through a questionnaire filled out by 77 respondents and analysed using the partial least squares (PLS) approach. The result of the study indicates that there is a positive effect of the incentive principles based on the mato system toward firm performance and the finding shows that employee work productivity has a positive role to mediate the effect of incentive principles based on the mato system toward firm performance. Incentive principles based on the mato system are a new variable in the realm of management accounting. The variable reflects unique business management in a restaurant firm and is evidently able to improve employee work productivity to create value added for the restaurant firm.

【 授权许可】

CC BY-NC