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Pengaruh Pengukuran Kinerja Komrehensif Terhadap Kinerja Manajerial dengan Variabel Mediasi Kejelasan Peran,Pemberdayaan Psikologis,dan Komitmen Organisasi

Suliswanti (Adv.: Prof.Gudono,MBA), Prof.Gudono,MBA

2016 | Tesis | S2 Accounting

Tujuan dari penelitian ini adalah untuk menguji pengaruh langsung sistem pengukuran kinerja komprehensif terhadap kinerja manajerial dan pengaruh tidak langsung sistem pengukuran kinerja komprehensif terhadap kinerja manajerial dengan variabel mediasi kejelasan peran, pemberdayaan psikologis, dan komitmen organisasi. Sampel yang dapat digunakan dalam penelitian ini adalah sebanyak 178 kuesioner (57%) pejabat eksekutif senior (eselon) II, III, dan IV yang berada di Kabupaten/Kota Pemerintah Daerah Istimewa Yogyakarta. Hipotesis dalam penelitian ini di uji dengan menggunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) dengan softwareWarpPLS 3.0. Hasil penelitian ini menemukan beberapa bukti bahwa sistem pengukuran kinerja komprehensif berpengaruh positif terhadap kinerja manajerial, sistem pengukuran kinerja komprehensif berpengaruh positif kejelasan peran, kejelasan peran berpengaruh positif terhadap kinerja manajerial, sistem pengukuran kinerja komprehensif berpengaruh positif terhadap pemberdayaan psikologis, pemberdayaan psikologis berpengaruh positif terhadap kinerja manajerial, sistem pengukuran kinerja komprehensif berpengaruh positif terhadap komitmen organisasi, komitmen organisasi berpengaruh positif terhadap kinerja manajerial, kejelasan peran berpengaruh positif terhadap komitmen organisasi, dan pemberdayaan psikologis berpengaruh positif terhadap komitmen organisasi, serta kejelasan peran, pemberdayaan psikologis, dan komitmen organisasi memediasi secara parsial pengaruh sistem pengukuran kinerja komprehensif terhadap kinerja manajerial.

The purpose of this study is to examined the direct effect of a comprehensive performance measurement system on managerial performance and the indirect effect of comprehensive performance measurement system on managerial performance through the mediating variables of role clarity, psychological empowerment and organizational commitment. This study used 178 that were filled questionnaires (57%) by senior executive officers (echelon) II, III, and IV worked on the Local Government in Yogyakarta. The hypotheses in this study were tested using Structural Equation Modelling - Partial Least Square (PLS-SEM) on WarpPLS 3.0 software. This study found some evidence that the comprehensive performance measurement system has positive effect on managerial performance; the comprehensive performance measurement system has positive effect on role clarity; role clarity has positive effect on managerial performance; the comprehensive performance measurement system has positive effect on psychological empowerment; psychological empowerment have positive effect on performance managerial; the comprehensive performance measurement system has positive effect on organizational commitment; organizational commitment has positive effect on managerial performance; role clarity has positive effect on organizational commitment and psychological empowerment has positive effect on organizational commitment; and role clarity, psychological empowerment and organizational commitment partially mediated the effect of comprehensive performance measurement system on managerial performance.

Kata Kunci : sistem pengukuran kinerja komprehensif, kinerja manajerial, kejelasan peran,pemberdayaan psikologis, komitmen organisasi, comprehensive performance measurement system, managerial performance, role clarity, psychological empowerment, organizational commitm


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