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Niswantariputri, Efrillya
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Economics, Econometrics & Finance

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The Use of Performance Measurement System in Public Sector Organization Niswantariputri, Efrillya; Murtini, Henny
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11621

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh informasi, tekanan eksternal, dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan operasional, insentif dan eksplorasi. Sampelnya terdiri dari 102 Pemerintah Desa di Kabupaten Demak. Responden dalam penelitian ini adalah Kepala Desa. Alat analisis yang digunakan dalam menguji hipotesis ini adalah SmartPLS 3.0 menggunakan teknik analisis Structural Equation Model (SEM). Hasil penelitian menunjukkan adanya pengaruh positif informasi dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan operasional, adanya pengaruh positif informasi terhadap penggunaan sistem pengukuran kinerja dalam kegiatan insentif, dan adanya pengaruh positif tekanan eksternal dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan eksplorasi. Dengan demikian dapat disimpulkan bahwa informasi, tekanan eksternal dan pelatihan memengaruhi penggunaan sistem pengukuran kinerja pada Pemerintah Desa di Kabupaten Demak. The purpose of this study was to examine the influence of information, external pressure, and training towards the use of performance measurement system for operational, insentive, and exploration activity. The sample consist of 102 Village Government of Kabupaten Demak. The respondent in this study are Kepala Desa. Analysis tools are used to test this hypothesis is SmartPLS 3.0 using analysis technical of Structural Equation Model (SEM). The results showed that the positive effect of information and training to the use performance measurement system for operational activity, the positive effect of information to the use performance measurement system for insentive activity, and the positive effect of external pressure and training to the use performance measurement system for exploration activity. So, this study concluded the information, external pressure and training has effect to the use performance measurement system for operational, insentive and exploration activity of Village Government in Kabupaten Demak.
Co-Authors Henny Murtini