ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TUJUAN PENGEMBANGAN SISTEM PENGUKURAN KINERJA (SPK)
DI INSTANSI PEMERINTAH DAERAH
Program Vokasi Universitas Muhammadiyah Yogyakarta
Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
This study aims at examining empirically the effect of organizational and political factors on the development purpose of Performance Measurement System (PMS) and investigating the phenomena of institutional isomorphism in PMS development process at local government institutions. This study was conducted in Yogyakarta (DIY). Samples were echelon four local government employees working at Satuan Kerja Perangkat Daerah (SKPD) unit who were involved in the process of strategic planning and performance reports. It used mixed methods with sequential explanatory strategy. Quantitative analysis tools used SEM-PLS and qualitative analysis tools used Thematic Content Analysis (TCA). This study found that the response of the organization which opened for changing, internal support, and external support had positive effect on the development of PMS for operational and incentives goals. The factors having positive effect on the development of PMS in explorating goals were organization response to change possibility, decision-making authority, and internal support. The phenomena of institutional isomorphism showed that coercive, mimetic, and normative were found at PMS development process conducted by local governments.
Keywords: Institutional Isomorphism, Factors (Organizational and Political), Performance Measurement Systems, Mixed Methods