FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI KINERJA PEMERINTAH DAERAH PROVINSI BALI

Authors

  • Nyoman Ayu Wulan Trisna Dewi Universitas Pendidikan Ganesha
  • Luh Gede Kusuma Dewi Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.38043/jiab.v7i1.3506

Keywords:

Pengukuran Kinerja Strategis, Budaya, Politik, Penggunaan Informasi Kinerja

Abstract

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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Published

2022-06-25

How to Cite

1.
Dewi NAWT, Dewi LGK. FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN INFORMASI KINERJA PEMERINTAH DAERAH PROVINSI BALI. j.ab [Internet]. 2022Jun.25 [cited 2022Aug.9];7(1):136-49. Available from: https://journal.undiknas.ac.id/index.php/akuntansi/article/view/3506

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