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Jurnal

Jurnal Ekonomi & Bisnis Indonesia

Keyword

Information, goals and objectives of the organization, external pressures, the use of performance measurement systems, institutional theory, mix method.

Pengarang

  1. Anthonius H. Citra Wijaya
  2. Rusdi Akbar

    Subject

    1. ECONOMIC
    2. BUSINESS

      [Abstrak]





      This research studies
      the use of performance measurement systems (PMS) in public sector. It provides
      empirical evidence on the influencing factors determined by the use of PMS in
      Indonesian local government. Institutional theory, especially institutional
      isomorphism, is utilized as a theoretical lens to further explain the findings.
      The factors under examination are information, goals and objectives of the
      organization and external pressure. The context of the study is the Provincial
      Government of Yogyakarta (including Bantul, Gunungkidul, Kulonprogo, Sleman,
      and the City of Yogyakarta). This research uses mixed research method and
      employs Partial Least Square (PLS) and Thematic Content Analysis (TCA) to
      analyze and interpret the data. The results shows that information and external
      pressure have a positive and significant effect on the use of PMS in local
      government operations. In turn, information regarding incentive has a positive
      and significant effect on the ude of PMS. In short, goals and objectives of the
      organization, information and external pressure influence the use of PMS.



       






      Periode

      Vol 28, Nomor 01, Tahun 2013

      [Berkas]

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