DETERMINAN PENGGUNAAN SISTEM PENGUKURAN KINERJA SEKTOR PUBLIK

  • Jupri Pabeno
  • Paulus Kombo Allo Layuk
  • Andika Rante
Keywords: informasi, tujuan dan sasaran organisasi, tekanan eksternal, sistem pengukuran kinerja

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh informasi terhadap system pengukuran kinerja, (2) pengaruh tujuan dan sasarn organisasi terhadap system pengukuran kinerja, (3) pengaruh tekanan eksternal terhadap system pengukuran kinerja. Jenis penelitian ini dilakukan dengan pendekatan survey. Populasi dalam penelitian ini adalah pegawai SKPD di Kota Jayapura. Sampel yang diambil dalam penelitian ini adalah sebanyak 60 responden. Data diperoleh dengan membagikan kuisioner, analisis data yang digunakan menggunakan PLS 3. Hasil penelitian menunjukan variabel informasi berpengaruh terhadap sistem pengukuran kinerja, sedangkan variabek tujuan dan sasaran organisasi tidak berpengaruh terhadap sistem pengukuran kinerja.

References

Anthonius H. Citra Wijaya dan Rusdi Akbar. 2012. Pengaruh Informasi, Tujuan dan Sasaran Organisasi, dan Tekanan Eksternal Terhadap Penggunaan Sistem Pengukuran Kinerja di Sektor Publik.

Abernethy, M. A. and Brownell, P. 1999. The Role of Budgets in Organizations Facing StrategicChange: an Exploratory Study. Accounting, Organizations and Society 24: 189-204

Akbar, Rusdi, Pilcher Robyn and Perrin Brian. 2010. Performance Measurement in Indonesia: TheCase of Local Government. Available at; www.afaanz.org/openconf

Agripa Fernando Tarigan. 2011. Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Pegawai Dalam Organisasi Sektor Publik

Bevan, G., and Hood, C. 2006. What's Measured Is What Matters: Targets And Gaming n the English Public Health Care System. Public Administration 84: 517-538

Brignall, S. and Modell, S. 2000. An Institutional Perspective on Performance Msurement andManagement in the “New Public Sector”.Management Accounting Research 11:21-306

Chin, W.W., Marcolin,B.L. and Newsted, P.R. 2003. A Partial Least Squares Latent Variable Modeling Approach for MeasuringInteractionEffects: Results FormAMonteCarloSimulation Study and Voice Mail Emotion/Adoption Study.Infrmation Systems Research Vol.14, No. 2, June, pp. 189-217

Creswell, John W. 2010. Research DesignPendekatan Kualitatif, Kuantitatif, dan Mixed. Edisi Ketiga. Pustaka Pelajar. Yogyakarta

Cavalluzzo K .S. and Ittner, C. D. 2004. Implementing Performance Measurement Innovations:Evidence From Government. Accounting, Organizations and Society 29: 243-267

Dacin, T. Goodstein, J. Scott, W.R. 2002. Institutional Theory and Institutional Change: ntroductionto the Special Research Forum. Academy of Management Journal 45(1). 45-56

De Bruijn, H. 2002. Performance Measurement in the Public Sector: Strategies To Cope WiththeRisks of Performance Measurement. International Journal of Public Sector Management15:578-594

DiMaggio, Paul J., and Walter W.Powell. 1983. The Iron Cage Revisited: Institutional Isomorphismand Collective Rationality in Organizational Fields. American Sociological Review 48: 147-160

Elya Wati Lismawati Nila Aprilla, 2010. Simposium Nasional Akuntansi PurwekortoPengaruh Independensi, Gaya Kepemimpinan, Komitmen Organisasi, Dan Pemahaman Good Governance Terhadap Kinerja Auditor Pemerintah.

Ferry Laurensius Sihaloho dan Abdul Halim. 2005. Pengaruh Faktor-Faktor Rasional,Politik Dan Kultur Organisasi Terhadap Pemanfaatan Informasi Kinerja Instansi Pemerintah Daerah.

Hansen, S. C. and Van der Stede, W.A. 2004. Multiple Facets Of Budgeting: An Exploratory Analysis.Management Accounting Research 15: 415-439

Hartono, Jogiyanto dan Abdillah Willy. 2009. Konsep dan Aplikasi PLS (Partial Least Square) untuk Penelitian Empiris. BPFE Yogyakarta

Hartono, Jogiyanto. 2011. Konsep dan Aplikasi Structural Equation Modeling Berbasiskan Varian dalam Penelitian Bisnis. STIM YKPN Yogyakarta

Hartono, Jogiyanto. 2011. Konsep dan Aplikasi Structural Equation Modeling Berbasiskan Varian dalam Penelitian Bisnis. STIM YKPN Yogyakarta

Heinrich, C. J. 2002. OutcomesBased Performance Management in the Public Seor: Implicationsfor Government Accountability and Effectiveness.Public Administration Review 62:712-725

Hidayati. 2001. Artikel. Teori Akuntansi Keperilakuan

Ittner, C. D. and Larcker, D. F. 2001. Assessing Empirical Research In Manage ent Accounting: aValueBased Perspective. Journal of Accounting and Economics 32: 349-410

Julnes, P. de Lancer and Holzer,M. 2001. Promoting the Utilization of Performance Measures inPublic Organization: an Emprirical Tudy of Factors Affecting Adoption and Implementation. Public Administration Review 61(6), P. 693–708

Keputusan Kepala Lembaga Administrasi Negara Nomor 239/IX/6/8/2003 tentang Perbaikan Pedoman Penyusunan Pelaporan Akuntabilitas Kinerja Instansi Pemerintah. Lembaga Administrasi Negara Republik Indonesia, Jakarta

Kravchuk, R. S. and Schack, R.W. 1996. Designing Effective Performance Measurement SystemsUnder the Government Performance and Results Act Of 1993.Public Administration Review 56: 348-358

Lai, MingCheng and Fan, ShihLiang. 2008. Use of Fit Perception in Employee Behavioral Criteriain Taiwan IT Industry. Business and Information. Volume 5, Iss 1. Available also at,http://academicpapers.org/ocs2/session/Papers/A2/234.doc

Mardiasmo. 2009. Akuntansi Sektor Publik. Andi, Yogyakarta

_________. 2006. Pewujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi SektorPublik: Suatu Sarana Good Governance. Jurnal Akuntansi Pemerintah Vol. 2, No. 1, Mei, Hal 1-17

Newberry, S. and Pallot, J. 2004. Freedom or Coercion? NPM Incentives in New Zealand CentralGovernment Departments. Management Accounting Research 15: 247-266

Nurkhamid Muh. 2008. Implementasi Inovasi Sistem Pengukuran Kinerja Instansi Pemerintah. Jurnal Akuntansi Pemerintah Vol. 3, No. 1, Oktober. 45–76

Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 Tentang Pedoman Pengelolaan Keuangan Daerah

Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2009 Tentang Tatacara Pelaksanaan Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah

Rainey, Hal G. 1999.Using Comparisons of Public and Private Organization to Assess InnovativeAttitudes Among Members of Organizations. Public Productivity and Management Review.Vol. 23, No. 2, Sage Publications, Inc, hal.130-147

Salisbury, W.D., Chin, W.W., Gopal, A. And Newsted, P.R. 2002. Research Report: Better TheoryThrough Measurement Developing a Scale to Capture Concensus on Appropiation.Information System Research 13: 91-103

Sihaloho, F. Laurensius dan Halim, A. 2005. Pengaruh FaktorFaktor Rasional, Politik dan KulturOrganisasi Terhadap Pemanfaatan Informasi Kinerja Instans Pemerintah Daerah.SimposiumNasional Akuntansi VIII Solo, 1516 September. Hal. 774–790

Speklé, Roland F. 2001. Explaining Management Control Structure Variety: A ransaction CostEconomics Perspective. Accounting, Organizations and Society 26: 419-441

Speklé Roland F. and Verbeeten Frank H.M. 2009. The Use of Performance Measurement Systems inThe Public Sector: Effects on Performance.Nyenrode Research & Innovation Institute (NRI) Research Paper no. 09-08. April

Suharsimi Arikunto. 1993, Prosedur Penelitian dan Pendekatan Praktek, Rineka Cipta, Jakarta, hlm. 197

Swindel David and Kelly Janet M. 2000. Linking Citizen Satisfaction Data to Performance Measures:A Preliminary Evaluation. Public Performance and Management Review Vol. 24 no.1. 30-52

Verbeeten, Frank H.M. 2008. Performance Management Practices in Public Sector Organizations:Impact on Performance. Accounting, Auditing & Accountability Journal Vol. 21 No.3: 427-454

Vinzi, V. Esposito, Chin, W.W., Henseler, J., Wang, H.2010. Handbook of Partial Least Squares:Concepts, Methods and Applications. Springer Handbooks of Computational Statistics

Wholey, Josep S.1999. PerformanceBased Mansagement: Responding to The Challenges. PublicProductivity and Management Review Vol. 22. No. 3 Sage Publications, Inc,: 288-307

Published
2018-05-24
How to Cite
Pabeno, J., Allo Layuk, P., & Rante, A. (2018). DETERMINAN PENGGUNAAN SISTEM PENGUKURAN KINERJA SEKTOR PUBLIK. Jurnal Akuntansi Dan Keuangan Daerah, 11(1), 13-28. Retrieved from https://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/11