Hubungan karakteristik pegawai pemerintah daerah dan implementasi sistem pengukuran kinerja: Perspektif ismorfisma institusional

Hafiez Sofyani, Rusdi Akbar
2015 Jurnal Akuntansi & Auditing Indonesia  
The purpose of this study is to examine the association of individual characteristics of local government toward the implementation of performance measurement systems (PMS). In addition, this study will also investigate the institutional isomophism phenomenon which occurs related to the PMS implementation. The study employs a mixed methods approach i.e. two-stage sequential explanatory. The first stage was hypothesis testing using Structural Equation Modeling (SEM), and the second stage using
more » ... econd stage using deductive thematic analysis. The study find that self-efficacy and conscientiousness trait associated with PMS implementation. Then, PMS impelementation is triggered and triggering different isomorphism phenomenon i.e. coercive, mimetic and normative.
doi:10.20885/jaai.vol19.iss2.art6 fatcat:toppfzc72fcz3abp6lr2oumgai