Kompensasi Pay For Performance Dan Kinerja: Systematic Literature Review
DOI:
https://doi.org/10.26623/slsi.v24i1.13177Abstract
Penelitian ini melakukan systematic literature review mengenai pay-for-performance dengan tujuan memberikan pemahaman yang komprehensif terhadap penelitian-penelitian terdahulu terkait sistem kompensasi insentif moneter berbasis kinerja serta mengidentifikasi peluang penelitian di masa mendatang. Secara khusus, studi ini menelaah perkembangan penelitian yang telah ada serta mengidentifikasi peluang penelitian di masa mendatang dalam bidang tersebut. Prosedur SLR dengan NVIVO dilakukan mengikuti kerangka analisis Shields (1997) sebagaimana diterapkan oleh Hoque (2014) dan Anggraini & Sholihin (2023). Kerangka analisis dalam tinjauan pustaka ini merujuk pada Shields (1997) sebagaimana diterapkan oleh Hoque (2014) dan Anggraini & Sholihin (2023). Penelitian ini mengumpulkan artikel dari database Scopus menggunakan kata kunci terkait kompensi atau insentif keuangan berbasis kinerja. Kriteria inkulsi mencakup bidang Business, Management, and Accounting, jurnal terindeks Scimago (Q1–Q4), berbahasa Inggris; tanpa batasan tahun publikasi—serta dinilai kembali berdasarkan relevansi dan keteraksesan. Sebanyak 35 artikel terindeks Scopus dianalisis berdasarkan beberapa dimensi. Hasil kajian disajikan dalam bentuk: (1) gambaran umum tren penelitian berdasarkan tahun publikasi dan kualitas jurnal, (2) tema-tema penelitian, (3) teori yang digunakan, (4) konteks penelitian lintas negara dan industri, (5) pendekatan metodologis dan teknik analisis yang diterapkan, serta (6) perkembangan terbaru dalam literatur pay-for-performance. Temuan penelitian menunjukkan bahwa minat akademik terhadap topik ini meningkat secara signifikan dalam beberapa dekade terakhir, dengan kajian yang semakin beragam dari sisi konteks maupun perspektif teoretis. Studi ini berkontribusi dengan memetakan kondisi terkini literatur serta memberikan arah penelitian masa depan terkait sistem kompensasi pay-for-performance.
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