HUBUNGAN FAKTOR-FAKTOR IMPLEMENTASI, PENGEMBANGAN SISTEM, DAN HASIL SISTEM PENGUKURAN KINERJA (Studi Di Pemerintah Daerah Kabupaten Sumba Timur)
| Main Authors: | , Linda Rambu Kuba Yowi, SE., , Prof. Dr. Abdul Halim, MBA |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2011
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/88243/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=50193 |
Daftar Isi:
- Objective � this study is aimed to examine the relationship among factors determining the success or failure of the implementation of performance measurement systems with the development of performance measurement systems, performance accountability, and the use of performance information in the government institutions and to examine the impacts of the development of performance measurement systems on the performance accountability and the use of performance information. Design/Methodology � this research was carried out in the Local Government of East Sumba Regency. The research respondents were the government officers of Echelon II, III, and IV. The samples were selected using convenience sampling. 509 questionnaires were distributed and 267 were used. Data, in addition, were analyzed using Ordinary Least Square (OLS). Findings � this research finds that organization culture and resources have positive relationship with the development of performance measurement systems, performance accountability, and the use of performance information. In contrast, the limited information/data systems and training do not have relationship with the development of performance measurement systems, performance accountability, and the use of performance information. The difficulties in determining the performance metrics have negative relationship with the use of performance information but do not have relationship with the development of performance measurement systems and performance accountability. The management commitment has positive relationship with the performance accountability but does not have relationship with the development of performance measurement systems and the use of performance information. The decision making authority has positive relationship with the performance accountability and the use of performance information, but does not have relationship with the development of performance measurement systems. Further, the development of performance measurement systems directly influence the performance accountability and the use of performance information and indirectly influence the use of performance information through the performance accountability.