PENGARUH SISTEM PENGUKURAN KINERJA TERHADAP KEJELASAN PERAN, PEMBERDAYAAN PSIKOLOGIS DAN KINERJA MANAJERIAL (PENDEKATAN PARTIAL LEAST SQUARE)

(PENELITIAN TERHADAP MANAJER PERUSAHAAN MANUFAKTUR DI JAWA TENGAH)

SIMPOSIUM NASIONAL AKUNTANSI X
UNHAS MAKASSAR 26-28 JULI 2007
AMKP-01

AUTHORS:
SYAIFUL RAHMAN
H. MUHAMMAD NASIR
Hj. Rr SRI HANDAYANI

ABSTRACT:

This study examines the influence of Performance Measurement System to Role Clarity, Psychological Empowerment and Managerial Performance. Continuing research by Hall (2004), as for becoming object from this research is manufacturing business which located in Central Java of Indonesia.

This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 82 managers production and marketing from manufacturing organizations in Center of Java, Indonesia. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square).

Result of hypothesis Examination indicate that from six hypothesis raised, only two accepted hypothesis. Accepted Hypothesis is hypothesis 1 (there are positive influence between Performance Measurement System to Managerial Performance) and hypothesis 3 (there are positive influence between Psychological Empowerment to Managerial Performance). While hypothesis 2 (there are no influence between Performance Measurement System to Psychological Empowerment), hypothesis 4 (there are no influence between Performance Measurement System to Role Clarity), hypothesis 5 (there are no influence between Role Clarity to Psychological Empowerment), and hypothesis 6 (there are no influence between Role Clarity to Managerial Performance) are rejected hypothesis.

Keywords: Performance Measurement System, Role Clarity, Psychological Empowerment, Managerial Performance, Structural Equation Model (SEM), Partial Least Square (PLS).

FULL TEXT: FREE DOWNLOAD