Komitmen Afektif Manajemen, Implementasi Sistem Pengukuran Kinerja, Akuntabilitas dan Kinerja Organisasi Publik dalam Perspektif Teori Institusionl dan Teori Strukturasi (Studi Empiris pada Satuan Kerja Perangkat Daerah di Daerah Istimewa Yogyakarta)
Pratiwi, Inung (Adv : Rusdi Akbar, M.Sc., Ph.D., CMA), Rusdi Akbar, M.Sc., Ph.D., CMA
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Conditions in Indonesia shows that local governments in developing performance indicators is intended to meet the regulatory requirements rather than make their organizations more effectively and efficiently. There is other evidence also stated that the government management has a strong commitment to using performance measures. It is shown to the role of agents in the implementation process within an organization. This study intends to develop a theoretical model of the process institutionalization performance measurement and accountability system using the perspective of institutional theory and the theory of structuration. The study used mixed methods sequential explanatory design. Data collection using surveys and interviews. The sample used in this study were 99 management sectors in the county and city in the province. This study provides empirical evidence contributes mediating influence affective commitment management to the relationship between the institutional pressure, PMS implementation and accountability. The results of the data analysis of both approaches indicate that management in government agencies still consider institutional pressures, particularly coercive and mimetic in implementing the PMS and accountability. However, the external pressure is less able to influence belief and value of the individual through the organization's internal routines to do. Based on the perspective of institutional theory and the theory of structuration can be said that the process institutionalization of PMS and accountability goes less well
Kata Kunci : Institutional Pressure, Affective Commitment Management, Performance Measurement Systems, Accountability, Performance
