Pengaruh Faktor Teknis Dan Faktor Organisasi Terhadap Implementasi Sistem Pengukuran Kinerja

Boby Jamil - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims find out the influence of  technical factor and organization toward implementation of the performance measurement system. The population is a SKPD in Solok Municipal. The sample was (total sampling) the respondent is 25 SKPD. The questioner is using to collect data. Data is is the primary data. Analizing date using multiple regression with SPSS. The study result (1) Technical factor and organization simultaneously affect implementation of the performance measurement system with the amount of R2 16,4%, (2) Techical factor have not significance effect on implementation of the performance measurement system with tcount < ttabel ( -0,048 < 1,669), (3) organization factor have significance positive effect on implementation of the performance measurement system with tcount < ttable (3,818 > 1,699). Based the result of study,  sugestion for SKPD in Solok Municipal to grow up technical and organization factor for the good result of implementation of the performance measurement sytem.

.

Keywords: technical factor, organization factor, implementation of the performance measurement sytem.


Full Text:

PDF

References


Arikunto, Suharsimi. 2006. Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: PT. Rineka Cipta.

Astuti, Widya, Ratih. 2011. Persepsi Terhadap Pengembangan Sistem Pengukuran, Akuntabilitas, Dan Penggunaan Informasi Kinerja Di Instansi Pemerintah (Studi Pada Pemerintah Kabupaten Semarang). Skripsi. Universitas Diponegoro, Semarang.

Bastian, I., 2001. Akuntansi Sektor Publik di Indonesia. Cetakan pertama, edisi pertama, BPFE, Yogyakarta.

..........., 2005. Akuntansi Sektor Publik Suatu Pengantar. Penerbit Erlangga, Jakarta.

Cavalluzzo, S.Ken dan Christopher D. Ittner, 2003. Implementing Performance Measurement Innovations: Evidance from Government. www.SSRN.com.

Delvia, Fitri. 2011. Pengaruh Kesulitan Menentukan Ukuran Kinerja, Pelatihan, Dan Budaya Organisasi Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris Pada SKPD Pemerintah Kota Padang). Skripsi. Universitas Negeri Padang, Padang.

Idris, 2010. Aplikasi Model Analisis Data Kuantitatif Dengan Program SPSS. Edisi Revisi III. Fakultas Ekonomi, Universitas Negeri Padang, Padang.

Mardiasmo, 2004. Akuntansi Sektor Publik. Penerbit Andi, Yogyakarta.

................, 2005. Akuntansi Sektor Publik. Penerbit Andi, Yogyakarta.

Nurkhamid, M., 2008. Implementasi Inovasi Sistem Pengukuran Kinerja di Pemerintah Daerah Lingkup Provinsi daerah Istimewa Yogyakarta. Jurnal Akuntansi Pemerintah Volume 3 Nomor 1, 45-76.

Sugiyono. 2008. Metode Peneliatian Bisnis. Bandung: Alfabeta