DETERMINAN PENGGUNAAN SISTEM PENGUKURAN KINERJA SEKTOR PUBLIK

Authors

  • Jupri Pabeno
  • Paulus Kombo Allo Layuk

DOI:

https://doi.org/10.52062/jakd.v11i1.1409

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh informasi terhadap system pengukuran kinerja, (2) pengaruh tujuan dan sasarn organisasi terhadap system pengukuran kinerja, (3) pengaruh tekanan eksternal terhadap system pengukuran kinerja. Jenis penelitian ini dilakukan dengan pendekatan survey. Populasi dalam penelitian ini adalah pegawai SKPD di Kota Jayapura. Sampel yang diambil dalam penelitian ini adalah sebanyak 60 responden. Data diperoleh dengan membagikan kuisioner, analisis data yang digunakan menggunakan PLS 3. Hasil penelitian menunjukan variabel informasi berpengaruh terhadap sistem pengukuran kinerja, sedangkan variabek tujuan dan sasaran organisasi tidak berpengaruh terhadap sistem pengukuran kinerja.

Downloads

Download data is not yet available.

References

Anthonius H. Citra Wijaya dan Rusdi Akbar. 2012. Pengaruh Informasi, Tujuan dan Sasaran

Organisasi, dan Tekanan Eksternal Terhadap Penggunaan Sistem Pengukuran Kinerja di

Sektor Publik.

Abernethy, M. A. and Brownell, P. 1999. The Role of Budgets in Organizations Facing Stra

tegicChange: an Exploratory Study. Accounting, Organizations and Society 24: 189-204

Akbar, Rusdi, Pilcher Robyn and Perrin Brian. 2010. Performance Measurement in Indonesia:

TheCase ofLocal Government. Available at; www.afaanz.org/openconf

Agripa Fernando Tarigan. 2011. Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Pegawai

Dalam Organisasi Sektor Publik

Bevan, G., and Hood, C. 2006. What's Measured Is What Matters: Targets And Gaming n the Englis

h Public Health Care System. Public Administration 84: 517-538

Brignall, S. and Modell, S. 2000. An Institutional Perspective on Performance Msurement and

Management in the “New Public Sectorâ€.Management Accounting Research 11:21-306

Chin, W.W., Marcolin,B.L. and Newsted, P.R. 2003. A Partial Least Squares Latent Varia

ble Modeling Approach for MeasuringInteractionEffects: Results

FormAMonteCarloSimulation Study and Voice Mail Emotion/Adoption Study.Infrmation Syst

ems Research Vol.14, No. 2, June, pp. 189-217

Creswell, John W. 2010. Research DesignPendekatan Kualitatif, Kuantitatif, dan Mixed.

Edisi Ketiga. Pustaka Pelajar. Yogyakarta

Cavalluzzo K .S. and Ittner, C. D. 2004. Implementing Performance Measurement Innov

ations:Evidence From Government. Accounting, Organizations and Society 29: 243-267

Dacin, T. Goodstein, J. Scott, W.R. 2002. Institutional Theory and Institutional Change: ntroductiont

o the Special Research Forum. Academy ofManagement Journal 45(1). 45-56

De Bruijn, H. 2002. Performance Measurement in the Public Sector: Strategies To Cope With

theRisks of Performance Measurement. International Journal of Public Sector Managem

ent15:578-594

DiMaggio, Paul J., and Walter W.Powell. 1983. The Iron Cage Revisited: Institutional Isomor

phismand Collective Rationality in Organizational Fields. American Sociological Review 48: 1

-160

Elya Wati Lismawati Nila Aprilla, 2010. Simposium Nasional Akuntansi PurwekortoPengaruh

Independensi, Gaya Kepemimpinan, Komitmen Organisasi, Dan Pemahaman Good

Governance Terhadap Kinerja Auditor Pemerintah.

Jurnal Akuntansi & Keuangan Daerah Volume 11, Nomor 1, Mei 2016: 13–28

Ferry Laurensius Sihaloho dan Abdul Halim. 2005. Pengaruh Faktor-Faktor Rasional,Politik Dan

Kultur Organisasi Terhadap Pemanfaatan Informasi Kinerja Instansi Pemerintah Daerah.

Hansen, S. C. and Van der Stede, W.A. 2004. Multiple Facets Of Budgeting: An E

xploratory Analysis.Management Accounting Research 15: 415-439

Hartono, Jogiyanto dan Abdillah Willy. 2009. Konsep dan Aplikasi PLS (Partial Least Square) untu

k Penelitian Empiris. BPFE Yogyakarta

Hartono, Jogiyanto. 2011. Konsep dan Aplikasi Structural Equation Modeling Berbasiskan Va

rian dalam Penelitian Bisnis. STIM YKPN Yogyakarta

Hartono, Jogiyanto. 2011. Konsep dan Aplikasi Structural Equation Modeling Berbasiskan Va

rian dalam Penelitian Bisnis. STIM YKPN Yogyakarta

Heinrich, C. J. 2002. OutcomesBased Performance Management in the Public Seor: Implicati

onsfor Government Accountability and Effectiveness.Public Administration Review 62:712-

Hidayati. 2001. Artikel. Teori Akuntansi Keperilakuan

Ittner, C. D. and Larcker, D. F. 2001. Assessing Empirical Research In Manage

ent Accounting: aValueBased Perspective. Journal ofAccounting and Economics 32: 349-410

Julnes, P. de Lancer and Holzer,M. 2001. Promoting the Utilization of Performance Measures

inPublic Organization: an Emprirical Tudy of Factors Affecting Adoption and Impleme

ntation. Public Administration Review 61(6), P. 693–708

KeputusanKepalaLembagaAdministrasiNegaraNomor239/IX/6/8/2003tentangPerbaikanPedoman

PenyusunanPelaporanAkuntabilitasKinerjaInstansiPemerintah.Lemba a

Administrasi Negara Republik Indonesia, Jakarta

Kravchuk, R. S. and Schack, R.W. 1996. Designing Effective Performance Measurement Sy

stemsUnder the Government Performance and Results Act Of 1993.Public Administratio

n Review 56: 348-358

Lai, MingCheng and Fan, ShihLiang. 2008. Use ofFit Perception in Employee Behavioral Criteriai

n Taiwan IT Industry. Business and Information. Volume 5, Iss 1. Available also

at,http://academicpapers.org/ocs2/session/Papers/A2/234.doc

Mardiasmo. 2009. Akuntansi Sektor Publik. Andi, Yogyakarta

_________. 2006. Pewujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi

SektorPublik: Suatu Sarana Good Governance. Jurnal Akuntansi Pemerintah Vol. 2, No. 1, M

ei, Hal 1-17

Newberry, S. and Pallot, J. 2004. Freedom or Coercion? NPM Incentives in New Zealand

CentralGovernment Departments. Management Accounting Research 15: 247-266

Nurkhamid Muh. 2008. Implementasi Inovasi Sistem Pengukuran Kinerja Instansi Pemerintah. Jur

nal Akuntansi Pemerintah Vol. 3, No. 1, Oktober. 45–76

Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 Tentang Pedoman Pengelolaan Keu

angan Daerah

Jurnal Akuntansi & Keuangan Daerah Volume 11, Nomor 1, Mei 2016: 13–28

Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2009 Tentang Tatacara Pelaksanaan Eval

uasi Kinerja Penyelenggaraan Pemerintahan Daerah

Rainey, Hal G. 1999.Using Comparisons of Public and Private Organization to Assess Inno

vativeAttitudes Among Members of Organizations. Public Productivity and Management

Review.Vol. 23, No. 2, Sage Publications, Inc, hal.130-147

Salisbury, W.D., Chin, W.W., Gopal, A. And Newsted, P.R. 2002. Research Report: Better

TheoryThrough Measurement Developing a Scale to Capture Concensus on Appropiation.Infor

mation System Research 13: 91-103

Sihaloho, F. Laurensius dan Halim, A. 2005. Pengaruh FaktorFaktor Rasional, Politik dan

KulturOrganisasi Terhadap Pemanfaatan Informasi Kinerja Instans Pemerintah Daerah.Sim

posiumNasional Akuntansi VIII Solo, 1516 September. Hal. 774–790

Speklé, Roland F. 2001. Explaining Management Control Structure Variety: A ransaction C

ostEconomics Perspective. Accounting, Organizations and Society 26: 419-441

Speklé Roland F. and Verbeeten Frank H.M. 2009. The Use of Performance Measurement Systems

inThe Public Sector: Effects on Performance.Nyenrode Research & Innovation Institute

(NRI) Research Paper no. 09-08. April

Suharsimi Arikunto. 1993, Prosedur Penelitian dan Pendekatan Praktek, Rineka Cipta, Jakarta,

hlm. 197

Swindel David and Kelly Janet M. 2000. Linking Citizen Satisfaction Data to Performance Measur

es:A Preliminary Evaluation. Public Performance and Management Review Vol. 24 no.1. 30-

Verbeeten, Frank H.M. 2008. Performance Management Practices in Public Sector Organizat

ions:Impact on Performance. Accounting, Auditing & Accountability Journal Vol. 21 No.3: 427

-454

Vinzi, V. Esposito, Chin, W.W., Henseler, J., Wang, H.2010. Handbook of Partial Least S

quares:Concepts, Methods and Applications. Springer Handbooks of Computational Statistics

Wholey, Josep S.1999. PerformanceBased Mansagement: Responding to The Challenges.

PublicProductivity and Management Review Vol. 22. No. 3 Sage Publications, Inc,: 288-307

Additional Files

Published

2020-12-11

Issue

Section

Artikel