Analisis Faktor-Faktor yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja, dan Penggunaan Informasi Kinerja (Studi Empiris pada Pemerintah Daerah di Wilayah Provinsi DIY)

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 system...

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Main Authors: , HERLINA PRIMARISANTI, , Drs. Rusdi Akbar, M.Sc.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2013
Subjects:
ETD
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author , HERLINA PRIMARISANTI
, Drs. Rusdi Akbar, M.Sc.,
author_facet , HERLINA PRIMARISANTI
, Drs. Rusdi Akbar, M.Sc.,
author_sort , HERLINA PRIMARISANTI
collection UGM
description 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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spelling oai:generic.eprints.org:1232352016-03-04T08:38:34Z https://repository.ugm.ac.id/123235/ Analisis Faktor-Faktor yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja, dan Penggunaan Informasi Kinerja (Studi Empiris pada Pemerintah Daerah di Wilayah Provinsi DIY) , HERLINA PRIMARISANTI , Drs. Rusdi Akbar, M.Sc., ETD 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. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , HERLINA PRIMARISANTI and , Drs. Rusdi Akbar, M.Sc., (2013) Analisis Faktor-Faktor yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja, dan Penggunaan Informasi Kinerja (Studi Empiris pada Pemerintah Daerah di Wilayah Provinsi DIY). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63346
spellingShingle ETD
, HERLINA PRIMARISANTI
, Drs. Rusdi Akbar, M.Sc.,
Analisis Faktor-Faktor yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja, dan Penggunaan Informasi Kinerja (Studi Empiris pada Pemerintah Daerah di Wilayah Provinsi DIY)
title Analisis Faktor-Faktor yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja, dan Penggunaan Informasi Kinerja (Studi Empiris pada Pemerintah Daerah di Wilayah Provinsi DIY)
title_full Analisis Faktor-Faktor yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja, dan Penggunaan Informasi Kinerja (Studi Empiris pada Pemerintah Daerah di Wilayah Provinsi DIY)
title_fullStr Analisis Faktor-Faktor yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja, dan Penggunaan Informasi Kinerja (Studi Empiris pada Pemerintah Daerah di Wilayah Provinsi DIY)
title_full_unstemmed Analisis Faktor-Faktor yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja, dan Penggunaan Informasi Kinerja (Studi Empiris pada Pemerintah Daerah di Wilayah Provinsi DIY)
title_short Analisis Faktor-Faktor yang Mempengaruhi Pengembangan Sistem Pengukuran Kinerja, Akuntabilitas Kinerja, dan Penggunaan Informasi Kinerja (Studi Empiris pada Pemerintah Daerah di Wilayah Provinsi DIY)
title_sort analisis faktor faktor yang mempengaruhi pengembangan sistem pengukuran kinerja akuntabilitas kinerja dan penggunaan informasi kinerja studi empiris pada pemerintah daerah di wilayah provinsi diy
topic ETD
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AT drsrusdiakbarmsc analisisfaktorfaktoryangmempengaruhipengembangansistempengukurankinerjaakuntabilitaskinerjadanpenggunaaninformasikinerjastudiempirispadapemerintahdaerahdiwilayahprovinsidiy