| Summary: | In Indonesia, there are many government agencies that can produce accountability
or accountability reports are good. Based on a survey conducted in Yogyakarta
Special Region, this study aims to empirically examine the factors - factors that
influence the development of performance measurement systems, performance
accountability, and use of performance information. In addition, researchers also
attempted to interpret and explain the empirical evidence of institutional theory
perspective (institutional theory). Institutional theory is used to determine the
extent to which the development of performance measurement systems,
performance accountability, and use of performance information is driven by the
phenomenon of isomorphism (coercive, mimetic, and normative). This study uses
a mixed methods approach that combines elements of quantitative and qualitative
research at the same time with the sequential explanatory strategy. This study uses
analysis of Partial Least Square (PLS) to test the hypothesis. This study provides
evidence that training, incentives, and decision-making authority and a significant
influence on the development of performance measurement systems, performance
accountability, and use of performance information. Contribution of this study is
to provide an understanding of the factors that influence the development of
performance measurement systems, performance accountability, and use of
performance information that can be used to enhance and improve performance
measurement systems in government agencies.
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