FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI KINERJA PEMERINTAH DAERAH PROVINSI BALI
DOI:
https://doi.org/10.38043/jiab.v7i1.3506Keywords:
Pengukuran Kinerja Strategis, Budaya, Politik, Penggunaan Informasi KinerjaAbstract
Penelitian ini bertujuan untuk menguji hubungan antara pengukuran kinerja strategis, budaya organisasi, dan faktor politik terhadap penggunaan informasi kinerja untuk pembuatan keputusan implementasi strategi dan evaluasi strategi serta dampaknya terhadap kinerja organisasi. Penelitian ini menggunakan metode penelitian kuantitatif. Pengumpulan data menggunakan survei. Sampel yang digunakan dalam penelitian ini sebanyak 113 manajemen SKPD pada Kabupaten/Kota Provinsi Bali yang secara langsung terlibat dalam penyusunan perencanaan strategi dan pelaporan kinerja. Hasil penelitian menunjukkan bahwa pengukuran kinerja strategis khususnya ukuran efisiensi, budaya organisasi berupa nilai pembelajaran, dan faktor politik yang berasal dari kelompok eksternal berpengaruh secara positif dan signifikan terhadap penggunaan informasi kinerja untuk pembuatan keputusan implementasi dan evaluasi strategi. Namun, penelitian ini tidak berhasil membuktikan pengaruh pengukuran kinerja strategis berupa ukuran efektivitas, budaya organisasi berupa pemberian insentif, dan faktor politik yang berasal dari kelompok internal terhadap penggunaan informasi kinerja untuk pembuatan keputusan implementasi dan evaluasi strategi. Berdasarkan teori institusional, temuan penelitian ini menunjukkan bahwa isomorfisma institusional berkontribusi dalam pembuatan keputusan implementasi dan evaluasi strategi
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