Jurnal Akuntansi
Vol 4 No 2 (2016): JURNAL AKUNTANSI VOL. 4 NO. 2 DESEMBER 2016

Pengaruh Tekanan Eksternal Terhadap Penggunaan Sistem Pengukuran Kinerja Untuk Tujuan Opersional Dan Dampaknya Terhadap Kinerja

Anita Primastiwi (Akademi Sekretari dan Manajemen BSI Jakarta)



Article Info

Publish Date
13 Dec 2016

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.

Copyrights © 2016






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...