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All Journal Journal of Contemporary Accounting
Murti, Ridho Bayu
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Economics, Econometrics & Finance

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An analysis of performance measurement system used in Indonesia local government Murti, Ridho Bayu; Mahmudi, Mahmudi; Nurfauziya, Ahada
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art2

Abstract

This study examines the antecedents and consequences of the use of the performance measurement system of local government. It aimed to investigate the effect of organizational culture, external pressures, and leadership commitment using a performance measurement system. It also further investigates whether the use of a performance measurement system affects public accountability. The data were collected by distributing a questionnaire to the local government staff. The sample of this study was civil servants of the Special Region of Yogyakarta. There were 95 respondents in this study. In analyzing the data, multiple linear regression was used. The results indicate that organizational culture, external pressures, and leadership commitments significantly affected the performance measurement system. It also found that using a performance measurement system had a significant positive effect on public accountability. 
Co-Authors Mahmudi Mahmudi Nurfauziya, Ahada