Professional Documents
Culture Documents
ISSN No:-2456-2165
Abstract:- The purpose of this study is to examine the performance accountability system for government
relationship between information usage, external agencies where this system is an integration of a planning,
influences, organizational culture, and clarity of budgeting and performance reporting system that is in line
objectives towards the implementation of performance with the implementation of a financial accountability
measurement systems (PMS) at the central government system (Pasinringi, 2010). The purpose of SAKIP itself is
in Indonesia. The research sample are employees who to encourage the creation of performance accountability of
are directly involved in measuring the performance of government agencies as one of the prerequisites for
government. the results showed that only the goal creating a good and trusted government.
clarity variable has a positive effect on the performance
measurement system. SAKIP is very important because it has been proven
to contribute enormously in efforts to improve the quality
Keywords:- Factors (Information Utilization, External of performance of government agencies (Akbar, 2013),
Influences, Organizational Culture, Clarity of Objectives furthermore Spekle and Verbeeten (2009) explained that
Performance Measurement Systems (PMS). the performance measurement system is the main key in
creating effective, efficient and accountable public sector
I. INTRODUCTION management, however, the process of SAKIP
implementation has many obstacles in order to realize the
Today the government can no longer performs accountability of government performance. Silalaho and
activities without transparent accountability to the Halim (2005) and Akbar (2012) found that the ability of
community. Changes in the implementation of development performance measurement systems to realize the
towards the creation of good governance (Good Corporate transparency and accountability of government
Governance) to improve government accountability, is the performance is still disputed, this is alleged because the
goal of every government agency in Indonesia (Nugraeni, implementation and development of SAKIP is still limited
2017). Over time, performance measurement in to coercion over current regulations, Pabeno et al (2016)
government agencies has changed orientation, namely also explained also that the goals and objectives of the
performance measurement that is input-oriented (more organization do not affect the performance measurement
specifically budget) shifted to results-oriented performance system. Quoting from the website of the Ministry of
measurement (Asmoko, 2014). In order to support the Empowerment of State Apparatus and Bureaucratic Reform
implementation of this performance measurement system, from the results of the SAKIP evaluation in 2018 indicates
the government created a system of performance that there are still very few government agencies, both
measurement with the name of the Government Institution central and regional, that have been scored AA.
Performance Accountability System (SAKIP). SAKIP is a
F. Organizational behavior
Organizational behavior is a shared meaning believed
by members that distinguishes the organization from other
organizations (Mulyani, 2017). Organizational beharvior is
useful to provide identity for members of the organization,
encourage collective commitment, increase the stability of
social systems and reshape behavior by helping members
emphatizing the conditions in the surrounding environment
(Kreiner and Kinicki, 2001).Sihaloho and Halim (2005)
have proven that organizational behavior influences the
development and implementation of performance
measurement systems. So the proposed hypothesis
includes:
D. Normality Test
Almost all of the indicators show normal distribution
because the score is below 2.58, except for the P3 indicator
which has cr -2.594 and N1 which has cr -2.775 for
multivariate normality testing, multivariation score in the
table show the number 1.067 <2.58, multivariate is normally
Table 6:- Validity and Reliability for clarity of purpose distributed.
CR values that do not fulfill the requirements (<2.58) objectives, while the use of operational and explorative
at the 0.01 significance level occur in the relationship purpose performance measurement systems has a causal
between the use of information, external pressure and relationship with organizational goals because it has a
organizational culture for the use of operational critical ratio value> 2.58 at the level of significance (p =
performance measurement systems and explorative 0.01).
The effect of information utilization on the use of performance measurement systems for operational use
Hypothesis Assumptions The results showed a C.R value of 1.406 <2.58 and p-
H1a : the implementation of performance value = 0.559> 0.05, so it was concluded that the utilization
measurement systems for operational purposes positively of information was not used in the performance
related to information utilization measurement system for operational purposes
The effect of information utilization on the use of performance measurement systems for exploratory use
Table 12: - The effect of information utilization on the use of performance measurement systems for exploratory use Parameter
Estimation Calculation Results
Hypothesis Assumptions The results showed a C.R value of 1,652 <2.58 and p-
H1b : the implementation of performance value = 0.264> 0.05, so it was concluded that the utilization
measurement systems for explorative purposes positively of information was not used in the performance
related to information utilization measurement system for explorative purposes
Hypothesis Assumptions The results showed a C.R value of 0.032 <2.58 and p-
H2a : the implementation of performance value = 0.975> 0.05, so it was concluded that external
measurement systems for operational purposes positively pressure was not used in the performance measurement
related to external pressure system for operational purposes
The Effect of external pressure on the use of performance measurement systems for exploratory use
Table 14:- Effect of external pressure on the use of performance measurement systems for exploratory use Parameter Estimation
Calculation Results
Hypothesis Assumptions The results showed a C.R value of 1.578 <2.58 and p-
H2b : the implementation of performance measurement value = 0.272> 0.05, so it was concluded that external
systems for explorative purposes positively related to pressure was not used in the performance measurement
external pressure system for operational purposes
The influence of organizational culture on the use of performance measurement systems for operational use
Hypothesis Assumptions The results showed a C.R value of 0.166 <2.58 and p-
H3a : the implementation of performance value = 0.880> 0.05, so it was concluded that
measurement systems for operational purposes is positively organizational culture had no effect in measuring
related to organizational behavior performance measurement systems for operational purposes
The influence of organizational culture on the use of performance measurement systems for exploratory use
Hypothesis Assumptions The results showed a C.R value of 0.968 <2.58 and p-
H3b : the implementation of performance value = 0.510> 0.05, so it was concluded that
measurement systems for explorative purposes is positively organizational culture had no effect in measuring the
related to organizational behaviour performance measurement system for explorative purposes
Operational use <--- Clarity of purpose 3.361 0.126 2.863 0.004 Par_7
Table 17:- effect of clarity of purpose on the use of performance measurement systems for operational use Parameter Estimation
Calculation Results
Hypothesis Assumptions The results showed a C.R value of 2.863> 2.58 and p-
H4a : the implementation of performance value = 0.001 <0.05, so it was concluded that the clarity of
measurement systems for operational purposes is positively objectives influences the measurement of performance
related to the clarity of objectives measurement systems for operational purposes
The effect of clarity of purpose on the use of performance measurement systems for exploratory use
Table 18:- effect of clarity of purpose on the use of performance measurement systems for exploratory use Parameter Estimation
Calculation Results