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The impact of the implementation of goal setting theory and agency theory on performance : evidence from Indonesian public sector organization

Primastiwi, Anita - ; Hardo Basuki - ;

The Aim of this study is to give empirical evidence abaout the impact of the implementation of goal setting theory andagency theory on the performance of local governmental units in the special region of Yogyakarta Province. The samples were the SKPD's chairmen or chairwomen who lead the govermental services at the province level (D I Yogyakarta) and the regency level (Kota Yogyakarta, Kabupaten Kulon Progo), and they must be in their term of office for at least one year. This study analyzed their perceptions about the statements in the questionaire. The data were analized by partial least square (PLS) with Smart PLS version 2.0. The findings showed empirical evidence of the impact of clear and measurable goals on qualitative and quantitative performance, and the impact of performance measurement indicators on quantitative and qualitative performance are consi9stence with goalsetting theory, but the impact of decentralization on the quantitative and qualitative performance is inconsitent with goalsetting theory , but the impact of decentralization on the quantitatve and qualitative performance is inconsistent with goal setting theory. The result show that the impact of incentives on the quantitative and qualitative performance isinconsistent with agency theory .


Ketersediaan

Call NumberLocationAvailable
PSB lt.2 - Karya Akhir1
Penerbit: THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH 2013
Edisi-
SubjekAgency theory
Goal setting theory
Local government performance
PLS
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisik-
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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