Jawaban:Penelitian ini meneliti tentang akuntabilitas dan kinerja organisasi sektor publik. Secara khusus, penelitian ini memberikan bukti empiris mengenai hubungan penggunaan sistem pengukuran kinerja (operasional, insentif, dan eksploratoris) dan faktor-faktor organisasional (kontraktibilitas, komitmen manajemen, dan mandat legislatif) terhadap akuntabilitas dan kinerja organisasi. Teori institusional khususnya isomorfisma institusional digunakan sebagai dasar teori dan memberikan kontribusi penting dalam praktik penerapan sistem pengukuran kinerja dan akuntabilitas pada organisasi sektor publik. Penelitian ini menggunakan metode campuran dengan memakai SEM-PLS dan analisis isi tematik untuk menganalisis dan menginterpretasikan data. Hasil penelitian yang dilakukan pada pejabat Satuan Kerja Perangkat Daerah (SKPD) di wilayah DIY menunjukkan bahwa komitmen manajemen berhubungan positif terhadap akuntabilitas dan kinerja organisasi. Kemudian, mandat legislatif juga berhubungan positif terhadap akuntabilitas. Namun, penelitian ini tidak menemukan hubungan yang signifikan antara tiga peran penggunaan sistem pengukuran kinerja terhadap akuntabilitas dan kinerja organisasi.

This research studies about accountability and performance of public sector organizations. Specifically, this research provides empirical evidence on relationship of the use of performance measurement system (operational, incentive, and exploratory) and organizational factors (contractibility, management commitment, and legislative mandate) to accountability and organizational performance. Institutional theory, especially institutional isomorphism is utilized as theoretical ground and provides substantial contributions in implementing performance measurement system practice and accountability in public sector organization. This research uses mixed method and employs Structural Equation Modelling-Partial Least Square (SEM-PLS) and Thematic Content Analysis to analyze and interpret the data. The results which are conducted to 137 SKPD officers in local government of Yogyakarta Province shows that management commitment has a positive associated with accountability and organizational performance. Then, legislative mandate has also a positive associated with accountability. However, this research does not have any significant associated among three role of the use of performance measurement system on accountability and organizational performance.

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