| Summary: | Budgets in the public sector, especially in local government becomes the starting
point for local governments to implement public service. Many strategic decisions
relating to the budget that must be taken by public manager for future service
improvements.
This study raised the issue that the quality of public manager strategic decisions
require performance measurement information, job rotation and role stress in local
government. Therefore, the performance of public managers associated with
budgeting evaluated in this study.
The study was conducted by using experimental methods to obtain evidence of a
causal relationship between performance measurement information, role stress, job
rotation and performance of public managers. Experiments conducted in Yogyakarta
and Lampung (Way Kanan regency) using student of Master Program of
Development and Economics Master Program Gadjah Mada University and
government officials at the Way Kanan regency as participant.
This study used a Multivariate Analysis of Variance and path analysis as an data
analysis. The results showed that lower role ambiguity on public manager who
received non-financial and financial performance information than public manager
who received non-financial performance information only. Public manager
performance was significantly higher at the time experience low role ambiguity.
These results support the role theory and contingency theory. However, no evidence
was obtained that public managers who received non-financial and financial
performance measurement information experience role conflict is lower than the
official who received the non-financial performance measurement information or
financial information alone. Similarly, about the job rotation. This study did not
obtain evidence that role ambiguity and role conflict were lower in the job rotation
with low frequency.
The results also indicate that role ambiguity is fully mediate the effects of
performance measurement information on the performance of local government
public managers. However, no evidence was obtained that role conflict mediates the
influence of performance measurement information on the performance of public
managers. Other results showed that role ambiguity and role conflict did not mediate
the association with the job rotation and performance .
Keyword: performance measurement, financial and non-financial performance
information, job rotation, role stress
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