The Impact of The Implementation of Goal Setting Theory and  

Oleh:

Basuki, Hardo ; Prismastiwi, Anita

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 16 no. 03 (Sep. 2013), page 197-216.
Topik: goal setting theory; agency theory; local government per­formance; PLS

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The aim of this study is to give empirical evidence about 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 chair­ women who lead the governmental services atthe province level (D I Yogyakarta) and the regency level (Kota Yogyakarta, Kabupaten Sleman. Kabupaten Gunung Kidul, Kabupaten Bantul, and 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 consistent with goalsetting theory, but the impact of decentralization on the quantita­tive and qualitative performance is inconsistent with goal setting theory. The results show that the impact of incentives on the quantitative and qualitative performance isinconsistent with agency theory.

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