PERAN FELT ACCOUNTABILITY, PERCEIVED ORGANIZATIONAL SUPPORT, DAN PERFORMANCE MANAGEMENT TERHADAP PERFORMANCE APPRAISAL PADA PEGAWAI PEMERINTAH DAERAH SEBAGAI UPAYA PENINGKATAN AKUNTABILITAS KINERJA PEGAWAI INSTANSI PEMERINTAH DAERAH

Shafira Dwi Ollyviani, Rusdi Akbar , M.Sc., Ph.D., CMA

2024 | Tesis | S2 Ilmu Akuntansi

Di Indonesia masih terdapat permasalahan yang sangat besar pada kinerja aparatur negara. Informasi yang didapatkan bahwa kinerja ASN di Indonesia sekitar 35% atau sekitar 1,35 juta Aparatur Sipil Negara (ASN) yang kinerjanya dinilai cukup rendah dan tergolong buruk. Berdasarkan permasalahan kinerja pegawai pemerintah di Indonesia, maka semakin jelas tentang perlunya fokus pada faktor manajemen pada tingkat individu dalam implementasi hasil sistem manajemen kinerja. Penelitian ini bertujuan untuk menginvestigasi apakah praktik felt accountability, perceived organizational support dan performance management berpengaruh terhadap performance appraisal sebagai upaya peningkatan akuntabilitas kinerja pegawai instansi pemerintahan. Penelitian ini menggunakan data primer dan menggunakan metode penelitian campuran (mix method). Temuan penelitian ini adalah felt accountability (FA) memiliki pengaruh positif terhadap manajemen kinerja (performance management/PM). Penelitian ini juga menemukan bahwa performance management berpengaruh terhadap performance appraisal. Penelitian ini juga menemukan pengaruh langsung antara felt accountability (FA) terhadap penilaian kinerja (performance appraisal/PA). Hasil penelitian ini juga menemukan bahwa POS memoderasi pengaruh felt accountability terhadap performance management. Berdasarkan hasil wawancara dapat disimpulkan bahwa adanya isomorfisme pada pengelolaan manajemen kinerja (performance management) dan penilaian kinerja (performance appraisal).

In Indonesia there are still very big problems with the performance of the state apparatus. The information obtained is that the performance of ASN in Indonesia is around 35% or around 1.35 million Civil Servant (ASN) whose performance is considered quite low and classified as bad. Based on the performance problems of government employees in Indonesia, it is becoming clearer about the need to focus on management factors at the individual level in implementing the results of the performance management system. This research aims to investigate whether the practices of felt accountability, perceived organizational support and performance management have an effect on performance appraisal as an effort to increase accountability for the performance of government agency employees. This research uses primary data and uses mixed research methods. The findings of this research are that felt accountability (FA) has a positive influence on performance management (PM). This research also found that performance management influences performance appraisal. This research also found a direct influence between felt accountability (FA) on performance appraisal (PA). The results of this research also found that POS moderates the effect of felt accountability on performance management. Based on the interview results, it can be concluded that there is isomorphism in performance management and performance appraisal.

Kata Kunci : performance management, felt accountability, perceived organizational support, performance management, akuntabilitas kinerja.