PENGARUH TEKANAN EKSTERNAL TERHADAP PENGGUNAAN SISTEM PENGUKURAN KINERJA UNTUK TUJUAN OPERSIONAL DAN DAMPAKNYA TERHADAP KINERJA
Journal Title: Jurnal Akuntansi - Year 2016, Vol 4, Issue 2
Abstract
The aim of this study is to give empirical evidence about the influence of external pressure on the using of performance measurement system for operational purposes and the impact on the performance of public sector organizations. The samples were the SKPD’s and BUMD’s chairmen or chairwomen who lead the governmental services in Klaten Regency, and they must be in their term of office for at least one year. This study analyzed their perceptions about the statements in the questionaire. The data was analized by partial least square (PLS) with Smart PLS Version 3.0. The findings showed an empirical evidence that accountability demands from supervisors and specific (external) stakeholder groups do have positive and significant effect on the using of performance measurement system for operational purposes, but that general public or political attention does not affect to the using of performance measurement system for operational purposes. The finding also showed that using the system for operational purposes has no impact on performance.
Authors and Affiliations
Anita Primastiwi
PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)
Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This st...
FAKTOR-FAKTOR YANG MEMENGARUHI PERUBAHAN ALOKASI BELANJA MODAL
The aim of this study istoexamineand find scientificevidence about the impactintochangingin original local government revenue, general allocation grant, special allocation fund, and unspent funds towar...
PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA BANK UMUM KONVENSIONAL YANG MENYALURKAN KREDIT PADA UMKM: DENGAN KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI
There were two aims of the research. The first one was to test the influence of corporate governance structures: institution ownership, public ownership, and board of director structure--toward the corporate performance,...
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi kasus WP PKB roda empat di Samsat Drive Thru Bantul)
This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, motor vehicle tax penalties, and the system of samsat drive thru on tax compliance in the motor vehicle in samsat Bantul. The d...
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN
The purpose of this study was to determine the affect of understanding the taxpayer, the taxpayer awareness, and services tax authorities on tax compliance and building earth. This research was conducted in the Departmen...