Studi Akuntansi, Keuangan, dan Manajemen
Vol 5 No 4 (2026): April

The Effect of Performance Measurement Systems. Trust to Manager, and Job Satisfaction on Employee Performance

Maryani Maryani (Universitas Lampung, Lampung, Indonesia)
Rindu Rika Gamayuni (Universitas Lampung, Lampung, Indonesia)
Fajar Gustiawaty Dewi (Universitas Lampung, Lampung, Indonesia)



Article Info

Publish Date
30 Apr 2026

Abstract

Purpose: This study investigates how Performance Measurement Systems (PMS) influence employee performance in public sector organizations, focusing on the mediating roles of trust in managers and job satisfaction. Methodology/approach: A quantitative survey was conducted among employees of state-owned banks across eight provinces on Sumatra Island in Indonesia. The study used 200 valid responses and tested the hypothesized relationships through Partial Least Squares Structural Equation Modelling (PLS-SEM) using SmartPLS. Results/findings: The results show that PMS significantly and positively impacted employee performance. Trust in managers and job satisfaction partially mediated this relationship, suggesting that PMS enhances performance through both formal controls and strengthens relational trust and work attitudes. Conclusions: The study concludes that PMS improves employee performance not only by providing formal control mechanisms but also by fostering trust and job satisfaction. Limitations: The cross-sectional design and sector-specific focus may limit the generalizability of these findings. Future studies could adopt longitudinal approaches or extend the model to other public sector contexts and emerging economies. Contributions: This study contributes to the public sector management literature by integrating control, trust, and attitudinal perspectives. It provides empirical evidence from an emerging economy and offers insights for public-sector managers on designing PMS that enhance both accountability and employee well-being.

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Journal Info

Abbrev

sakman

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute ...