Hubungan Antara Penggunaan Sistem Pengukuran Kinerja, Faktor-faktor Organisasional, Akuntabilitas, dan Kinerja Organisasi Sektor Publik
Ahyaruddin, Muhammad (Adv : Rusdi Akbar, M.Sc., Ph.D., CMA), Rusdi Akbar, M.Sc., Ph.D., CMA
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This research studies about accountability and performance of public sector organizations. Specifically, this research provides empirical evidence on relationship of the use of performance measurement system (operational, incentive, and exploratory) and organizational factors (contractibility, management commitment, and legislative mandate) to accountability and organizational performance. Institutional theory, especially institutional isomorphism is utilized as theoretical ground and provides substantial contributions in implementing performance measurement system practice and accountability in public sector organization. This research uses mixed method and employs Structural Equation Modelling-Partial Least Square (SEM-PLS) and Thematic Content Analysis to analyze and interpret the data. The results which are conducted to 137 SKPD officers in local government of Yogyakarta Province shows that management commitment has a positive associated with accountability and organizational performance. Then, legislative mandate has also a positive associated with accountability. However, this research does not have any significant associated among three role of the use of performance measurement system on accountability and organizational performance.
Kata Kunci : the use of performance measurement system, organizational factors, accountability, performance, institutional theory, mixed method.
