The purpose of this study was to examine the association between technical, organizational, individualcharacteristics of local government officials factors and the implementation of performance measurementsystems (PMS) in local government. The study was conducted in territory of local government of YogyakartaSpecial Region (DIY). The samples are local government officials in Satuan Kerja Perangkat Daerah(SKPD) who are directly involved in the implementation of the Performance Accountability System forGovernment Entity (SAKIP) and reporting Performance Accountability Reports for Government Entity(LAKIP). The results found the factors that positively and significantly associated with implementation ofa PMS were organizational factors, namely: training and organization?s response are open to change, andthe individual characteristics factors, namely: high self-efficacy and conscientiousness trait.AbstrakTujuan dari penelitian ini adalah menguji hubungan antara faktor teknis, organisasional, karakteristikindividu pegawai pemda dan implementasi sistem pengukuran kinerja di tingkat pemerintah daerah.Penelitian dilakukan di lingkup pemerintah daerah Daerah Istimewa Yogyakarta (DIY). Sampel penelitianadalah pegawai pemerintah daerah di Satuan Kerja Perangkat Daerah (SKPD) yang secara langsung terlibatdalam pelaksanaan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) dan pelaporan LaporanAkuntabilitas dan Kinerja Instansi Pemerintah (LAKIP). Hasil penelitian menemukan bahwa faktor?faktoryang berhubungan secara positif dan signifikan terhadap implementasi sistem pengukuran kinerja adalahfaktor organisasional, yakni: pelatihan dan respon organisasi yang terbuka terhadap perubahan, dan faktorkarakteristik individu, yakni: self efficacy yang tinggi dan sifat conscientiousness. |