Indonesian Local Government’s Accountability and Performance: The Isomorphism Institutional Perspective

Journal of Accounting and Investment

卷:1

Rusdi Akbar¹  Muhammad Ahyaruddin² 

[1] Faculty of Economics and Business Universitas Gadjah Mada;

[2] Faculty of Economics and Business Universitas Muhammadiyah Riau;

关键词: accountability;    performance;    institutional isomorphism;   

DOI  :  10.18196/jai.190187

来源: DOAJ

【 摘 要 】

This research aims to explore the accountability and performance of government agency in perspective of institutional theory. It analytically answer two research questions: Do institutional isomorphism exist in the implementation of performance measurement system and accountability in public sector organizations? (RQ₁) and Do government agencies actually use performance measurement information to aid decision-making and help plan for future performance improvement? (RQ₂). This study is a qualitative research to answer two research question proposed with use semi-stuctured and open interview from SKPD officers in the local government of Yogyakarta Province. The results of interview were analyzed use thematic content analysis. Our finding show that three form of institutional isomorphism (coersive, mimetic and normative) were existed in the implementation of performance measurement system and accountability in public sector organizations. This result also show an interesting finding in government agency that performance information who reported in LAKIP was only a formality. The information content in LAKIP is not used as feedback to aid decision-making and plan for future performance improvement.

【 授权许可】

Unknown