Gustiawaty Dewi, Fajar and Halim, Abdul and Sugiri, Slamet and Nahartyo, Ertambang (2014) PERFORMANCE MEASUREMENT INFORMATION, JOB ROTATION, ROLE STRESS AND PERFORMANCE: INVESTIGATING IN LOCAL GOVERNMENT. In: New Zealand Management Accounting Conference, New Zealand. (Unpublished)

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Abstract

Budgets in the public sector, especially in local government becomes the starting point for local governments to implement public service. Many strategic decisions relating to the budget that must be taken by public manager for future service improvements. This study raised the issue that the quality of public manager strategic decisions require performance measurement information and role stress in local government. Therefore, the performance of public managers associated with budgeting evaluated in this study. The study was conducted by using experimental methods to obtain evidence of a causal relationship between performance measurement information, job rotation, role stress, and performance of public managers. This study used a Multivariate Analysis of Variance and path analysis as an data analysis. The results showed that lower role ambiguity on public manager who received non-financial and financial performance information than public manager who received non-financial performance information only. Public manager performance was significantly higher at the time experience low role ambiguity. These results support the role theory and contingency theory. However, no evidence was obtained that public managers who received non-financial and financial performance measurement information experience role conflict is lower than the official who received the non-financial performance measurement information or financial information alone. Similarly, about the job rotation. This study did not obtain evidence that role ambiguity and role conflict were lower in the job rotation with high frequency. The results also indicate that role ambiguity is fully mediate the effects of performance measurement information on the performance of local government public managers. However, no evidence was obtained that role conflict mediates the influence of performance measurement information on the performance of public managers. Other results showed that role ambiguity and role conflict did not mediate the association with the job rotation and performance. Keyword: financial and non-financial performance information, job rotation, performance measurement, role stress.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	FAJAR GUSTIAWATY DEWI
Date Deposited:	05 May 2017 03:26
Last Modified:	05 May 2017 03:26
URI:	http://repository.lppm.unila.ac.id/id/eprint/1600

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