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Hubungan Karakteristik Pegawai Pemerintah Daerah Dan Implementasi Sistem Pengukuran Kinerja: Perspektif Ismorfisma Institusional

Author

Listed:
  • Hafiez Sofyani
  • Rusdi Akbar

    (Prodi Akuntansi Universitas Muhammadiyah Yogyakarta
    Prodi Akuntansi Universitas Gadjah Mada, Yogyakarta)

Abstract

Tujuan penelitian ini untuk menguji hubungan karakteristik pemerintah daerah menuju penerapan performance measurement systems (PMS). Penelitian ini juga menginvestigasi fenomena isomorfisma institusional yang berhubungan dengan penerapan PMS. Penelitian ini menggunakan pendekatan metode campuran seperti two-stage sequential explanatory. Langkah pertama menguji hipotesis menggunakan Structural Equation Modeling (SEM), dan langkah kedua menggunakan deductive thematic analysis. Penelitian ini menemukan self-efficacy dan conscientiousness berhubungan denganpenerapan PMS. Kemudian, penerapan PMS dipicu dan memicu fenomena isomorfisma yang berbeda seperti koersif, mimetic dan normatif.

Suggested Citation

  • Hafiez Sofyani & Rusdi Akbar, 2015. "Hubungan Karakteristik Pegawai Pemerintah Daerah Dan Implementasi Sistem Pengukuran Kinerja: Perspektif Ismorfisma Institusional," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(2), pages 153-173, Desember.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:2:p:153-173
    DOI: http://dx.doi.org/10.20885/jaai.vol19.iss2.art6
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