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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Analisa Akuntansi dan Perpajakan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Equity JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) ATESTASI : Jurnal Ilmiah Akuntansi Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmu Manajemen Profitability Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Disrupsi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Riset Manajemen dan Bisnis Jurnal Administrasi Kantor Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Jurnal Akuntansi Manajerial (Managerial Accounting Journal) As-Syirkah: Islamic Economic & Financial Journal MES Management Journal EXERO : Journal of Research in Business and Economics Media Akuntansi Perpajakan EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)
Anita Primastiwi
Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Pengaruh Tekanan Eksternal Terhadap Penggunaan Sistem Pengukuran Kinerja Untuk Tujuan Opersional Dan Dampaknya Terhadap Kinerja Anita Primastiwi
Jurnal Akuntansi Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The aim of this study is to give empirical evidence about the influence of external pressure on the using of performance measurement system for operational purposes and the impact on the performance of public sector organizations. The samples were the SKPD’s and BUMD’s chairmen or chairwomen who lead the governmental services in Klaten Regency, and they must be in their term of office for at least one year. This study analyzed their perceptions about the statements in the questionaire. The data was analized by partial least square (PLS) with Smart PLS Version 3.0. The findings showed an empirical evidence that accountability demands from supervisors and specific (external) stakeholder groups do have positive and significant effect on the using of performance measurement system for operational purposes, but that general public or political attention does not affect to the using of performance measurement system for operational purposes. The finding also showed that using the system for operational purposes has no impact on performance.
Co-Authors Adia Adi Prabowo Afeni Maxuel Agung Sulistio Agung Sulistio Andri Aji Andri Waskita Aji Andri Waskita Aji Ani Suryani Meganingrum Apri Ani Rahayu Aprila Firli Damayanti Desy Tri Inayah Deviena Tanira Devy Putri Milanda Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardhani Diki Sandi Andrian Dita Iswahyuni Diyah Rahayu Elsa Ayu Agustin Elva Latifah Salsabila Fajar Setiya Nuggrahini Febby Gloria Usun Hanisah Hanisah Hanisah, Hanisah Hardo Basuki Hermalia Hermalia Hermina Bafa Hesti Mei Kitna Indra Pratama Khairunnas Khairunnas Khoiril Soleh Nur Widiyanto3 Kinar Yosi Sawitri Luthfia Dita Nistiana Muhammad Hafizh Ilham Muhammad Hafizh Ilham Mukhammad Arifianto Nur Hasna Raden Dwiartono Rafaizan, Rafa Izan Ramadhan, Sahrul Rosina Helisastri Saeful Sahrul Ramadhan Siti Mahmubatun Ainiah Sri Ayem Sri Ayem Sri Indah Ergina Srimpi Yuliani Marpaung Tarsisius angkasa antas Taufan Adi Kurniawan, Taufan Adi Teguh Erawati Teguh Erawati Teguh Erawati Wisnu Zakaria Yulianus Celni Budiarto